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Tax credit and non-repayable grant<\/strong><\/p>\n The Decree-Law No. 152 of 6 November 2021 <\/a><\/strong> 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<\/em>, in addition to a non-repayable grant of up to \u20ac100,000.00<\/p>\n The minimum amount for the non-repayable grant is set at \u20ac40,000.00, to which the following may be added:<\/p>\n <\/p>\n 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. <\/p>\n The total budget for incentives (tax credit and non-repayable grant) amounts to 500 million euros, spread over the period from 2022 to 2025.<\/p>\n <\/p>\n Who is eligible for the 80% hotel superbonus?<\/strong><\/strong><\/strong><\/p>\n The following entities are eligible to apply for the tax credit and the non-repayable grant:<\/p>\n <\/p>\n Eligible investments for the hotel bonus<\/strong><\/p>\n Il contributo a fondo perduto e il credito d\u2019imposta sono riconosciuti in relazione alle spese sostenute, inclusi il servizio di progettazione, per eseguire i seguenti interventi:<\/p>\n Specifically, Article 1 of Decree-Law 152\/2021 <\/a>sets out the eligible expenses.<\/p>\n Le porte per hotel<\/a><\/strong> e le soluzioni d’arredo<\/a><\/strong> di produzione Zanini rispettano i requisiti richiesti per il superamento delle barriere architettoniche e rispondono ai requisiti di sostenibilit\u00e0 ambientale<\/a> richiesti dai<\/em> progetti pi\u00f9 qualificati.<\/em><\/p>\n <\/p>\n How to apply for the hotel bonus<\/strong><\/p>\n 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. <\/p>\n <\/p>\n\n
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