How does the 80% hotel superbonus work?

Tax credit and non-repayable grant

The Decree-Law No. 152 of 6 November 2021 has introduced, as part of the National Recovery and Resilience Plan (PNRR), a tax credit equal to 80 per cent of the expenditure incurred on improving accommodation infrastructure, in addition to a non-repayable grant of up to €100,000.00

The minimum amount for the non-repayable grant is set at €40,000.00, to which the following may be added:

• Up to a further €30,000.00 in the case of expenditure on the digitalisation and innovation of facilities in terms of technology and energy efficiency, provided that such expenditure accounts for at least 15% of the total.
• Up to a further €20,000.00 if the company employs a proportion of young people or women that exceeds the thresholds, which vary according to the type of company.
• Up to a further €10,000.00 for businesses with their operational headquarters in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily.

The two forms of incentive may be combined, provided that such combination does not result in the total exceeding the cost incurred for the works. However, they may not be combined with other public grants, subsidies or financial assistance awarded for the same works. Incentives may be claimed for expenditure incurred between 7 November 2021 and 31 December 2024 and apply to works commenced after 1 February 2020 and not completed by 7 November 2021, provided that the expenditure was incurred from that date onwards.

The total budget for incentives (tax credit and non-repayable grant) amounts to 500 million euros, spread over the period from 2022 to 2025.

Who is eligible for the 80% hotel superbonus?

The following entities are eligible to apply for the tax credit and the non-repayable grant:

• Hotel businesses
• Establishments offering agritourism services
• Outdoor accommodation facilities
• Businesses in the tourism, leisure, trade fair and conference sectors, including beach resorts, spa resorts, marinas and theme parks

Eligible investments for the hotel bonus

Il contributo a fondo perduto e il credito d’imposta sono riconosciuti in relazione alle spese sostenute, inclusi il servizio di progettazione, per eseguire i seguenti interventi:

• The non-repayable grant and the tax credit are awarded in respect of expenditure incurred, including design services, to carry out the following works:
• Work to remove architectural barriers
• Building works required for the implementation of the above measures
• Construction of thermal pools and the procurement of equipment and apparatus for the provision of thermal spa services
• Costs associated with the digitisation of facilities

Specifically, Article 1 of Decree-Law 152/2021 sets out the eligible expenses.

Le porte per hotel e le soluzioni d’arredo di produzione Zanini rispettano i requisiti richiesti per il superamento delle barriere architettoniche e rispondono ai requisiti di sostenibilità ambientale richiesti dai progetti più qualificati.

How to apply for the hotel bonus

Interested parties must submit their applications online only. The Ministry of Tourism will set out the procedures for accessing the online platform by the end of February. The grants will be awarded in the order in which applications are received, subject to verification that the eligibility criteria have been met.

> List of eligible expenses

> DECREE-LAW No. of 6 November 2021, 152