With the tax credit decree for film and audiovisual production companies 2021, Mibac adapts
the benefit to the Covid emergency, allowing for video clips and works disseminated on digital platforms.
The ministerial decree that will govern access to the measures for the current year is forthcoming
incentives for the film, audiovisual, television and web sectors, currently under consideration by the Court
of the Accounts. Once again, admission to the benefit will be allowed to companies having their registered office in
European economic area, subject to taxation in Italy and with a share capital and net assets
not less than forty thousand euros, as long as they comply with the social security and social security obligations
insurance and not established in the form of cultural associations and non-profit foundations, as well as in
possession of the Ateco J code 59.1.
The granting of the tax credit, provided for in varying degrees from 15 to 40 percent of the cost
total production of the audiovisual work for which it is requested, takes into account for the first time
also of audiovisual works intended for the public through a provider of linear audiovisual services
and on request. This prediction, which is added to the traditional ones regarding cinematographic works
properly so-called and the audiovisual ones destined for diffusion through television or the web, it has surrendered
indispensable to cope with the crisis in the cinema sector which coincided with the closures of the cinemas and
consequent impossibility of releasing new works through traditional channels, with the consequent
need to resort to a large extent to on-demand and streaming platforms to ensure that the new
works nevertheless reach the public.
Similarly, admission to the benefit is also envisaged for research and training works, provided that
meet the joint requirement of having been disseminated to the public both in reviews and competitions
international primary level through providers of linear audiovisual media services or a
For the first time, video clips were included in the use of the tax credit, also as long as they were disseminated to
public through linear or on-demand audiovisual media service providers.
Another novelty, also needed by the epidemiological emergency, consists in having foreseen that the
expenses incurred during the construction of the work to deal with the health emergency give the right to
a tax credit equal to 100% of their amount, at least up to an amount of four hundred thousand euros
per work, while the applicable rates are applied to any surpluses over this amount
for other eligible costs referring to the production of the same work.
Lastly, in derogation from the criterion of the completion of the work as a necessary requirement for approval
definitive tax credit, it was ordered that the irreversible interruption of the work due to the emergency
epidemiological does not result in the forfeiture of credit recognition, even if within the limit
of the amount of eligible costs actually incurred and paid up to the moment of the forced interruption.
As in previous years, the request for tax credit presupposes the request of Italian nationality
provisional and possession of the cultural eligibility requirements. The application must be submitted
through the DGCinema portal, through the appropriate forms that the Ministry will prepare
within thirty days of the publication of the D.M. tax credit.
Once the annual limit of resources set forth in reference to each of the types of tax credit provided has been reached, access to the system will be deactivated, resulting in the impossibility of submitting subsequent applications.
For more information, for assistance and advice regarding the tax credit request, you can send an email to firstname.lastname@example.org
Ralian Research & Consultancy Srl
Via Dei Ramari Ang. C.so A. Moro, 5
81055 – Santa Maria Capua Vetere (CE)
Registro Imprese Caserta 327036
C.F. / P.IVA 04438660617
Capitale Sociale Euro 10.000€