Tax Credit Hotels: 380 million incoming for accommodation facilities

On 11 May the Commission published Decisions no. 102136-2022 and n. 102137-20 thus giving the green light to an aid package worth over 1 billion euros allocated by Italy to support tourism businesses damaged by the pandemic.


The decisions concern: the superbonus hotel, the tax credit for travel agencies and the tax credit for accommodation facilities provided for by the August decree.

Specifically, the second Decision, no. 102137-2022, approved the famous "hotel tax credit" one of the most awaited and most interesting measures for companies in the tourism-hotel sector provided for by article 79 of Legislative Decree 104-2020 , the August decree .

The measure recognizes a tax credit of 65% up to a maximum of € 200,000.00 for expenses relating to the redevelopment and improvement of tourist accommodation facilities (including outdoor ones such as agritourisms and campsites) and spas incurred from 01.01 . / 01/2020 to 6/11/2021 .

Following the official approval of the measure by the Commission, the Ministry of Tourism, on  May 27, 2022 , published the Public Notice containing the  "application procedures for accessing the online platform for the granting of tax credit referred to in article 79 of the decree-law of 14 August 2020, n. 104 converted, with amendments, by law 13 October 2020, n. 126 ” which announced the terms for the presentation of applications for access to  credit.

Interested companies will be able to submit the application through the online procedure from 12.00 on 9 June to 17.00 on 13 June 2022. According to the provisions contained in the interministerial decree of 17 May 2022, it specifies that the resources will be allocated in chronological order of presentation of the applications , it is assumed so that it will once again be a click day.

The financial endowment of the measure is highly respected:  380 million, of which 180 million for 2020 and 200 for 2021.

Let's briefly summarize the main elements of the measure:

Beneficiaries

The Notice is addressed to existing accommodation facilities as of January 1, 2012 . Specifically, they will be able to take advantage of the hotels tax credit:

hotel structures , 

Such as structures open to the public, with unitary management, with centralized services that provide accommodation, possibly food and other ancillary services, in rooms located in one or more buildings. The structures must consist of no less than seven rooms for the overnight stay of guests. Hotel structures are hotels, hotel villages, tourist-hotel residences, scattered hotels, as well as those identified as such by specific regional regulations;

structures that carry out agritourism activities, as defined by law no. 96, and by the relevant regional regulations;

thermal establishments referred to in article 3 of the law of 24 October 2000, n. 323;

open-air accommodation facilities, i.e. 

Structures open to the public, with unitary management, set up and equipped on fenced areas intended for the rest and stay of tourists, such as tourist villages, campsites, campsites in the context of agritourism activities, the holiday parks, the structures organized for the rest and overnight stay of yachtsmen in their pleasure boats moored in the specially equipped stretch of water, as well as those identified as such by specific regional regulations

Facilitated interventions

The eligible interventions concern:

  • extraordinary maintenance interventions extraordinary maintenance interventions referred to in article 3, paragraph 1, letter b) of Presidential Decree no. 380/2001;
  • restoration and conservative rehabilitation interventions referred to in article 3, paragraph 1, letter c) of Presidential Decree no. 380/2001;

  • restoration and conservative rehabilitation,
  • elimination of architectural barriers,
  • increase in energy efficiency,
  • adoption of anti-seismic measures,
  • purchase of furniture and furnishing components,
  • construction of thermal pools (for thermal establishments only),
  • acquisition of equipment and equipment necessary for carrying out spa activities (only for spa establishments)

Concessions that can be granted

As mentioned, the facility consists of a tax credit recognized in the amount of 65%, up to the maximum amount of 200 thousand euros, for expenses incurred from 1 January 2020 to 6 November 2021.

The facility is granted not only in compliance with the limits set by the " de minimis" regulation (regulation 1407/2013), but also in compliance with the European Commission communication of March 19, 2020, C (2020) 1863, containing the " Temporary framework for State aid measures to support the economy in the current Covid-19 emergency ", and subsequent amendments.

Presentation of questions

The resources allocated to cover the measure amount to  180 million euros for the year 2020 and 2021, and 200 million euros for 2022.

Applications for the granting of the tax credit can be submitted via the online procedure from 12.00 on 9 June to 17.00 on 13 June 2022 according to the chronological order in which the applications were submitted.

Fruition

The tax credit can only be used for offsetting.