Vacation bonus, Netflix culture, no authorizations for dehors, Culture Fund: the measures of the revitalization dl for culture and tourism

Minister of Cultural Heritage Dario Franceschini presented this morning at a press conference on Zoom the measures for culture and tourism contained in the Relaunch Decree that has just been passed and will soon be published in the Official Gazette. These are extraordinary measures to support the sector in the context of the health emergency due to the spread of the Covid-19 coronavirus pandemic.

“The measures taken in the relaunch decree for tourism and culture,” said Minister Franceschini, “amount to 5 billion: a very important sum, it’s 4 billion for tourism and 1 billion for culture, which significantly impact and finally show that in Italy there is an awareness, unfortunately matured through such a dramatic crisis, of the strategic importance of these two sectors: in addition to the economic value there is also a value of characterization of the country system.”

Below are all the measures for tourism (presented earlier than those for culture).

1. Vacation bonus
Vacation bonus (or rather, vacation tax credit): a contribution for taking Italian vacations that is recognized up to 500 euros for expenses incurred in Italy at hotels, campsites, tourist villages, agritourisms and Bed & Breakfasts (ateco code 55). The bonus is valid for those with an Isee up to 40,000 euros. The amount is modulated according to the composition of the household: 500 euros for households of 3 people and up, 300 euros for households of 2 people, 150 euros if there is only one person in the household. The subsidy is valid if spent in Italy from July 1 to December 31, 2020: in 80 percent comesconto on the fee due to the facility; in the remaining 20 percentas a deduction from income tax. Accommodation facilities may give the credit to their suppliers, private individuals,credit institutions or financial intermediaries.

2. IRAP exemption.
Businesses with a volume of revenue between 0 and 250 million euros and self-employed persons with a corresponding volume of compensation are not required to pay the 2019 IRAP balance and 2020 IRAP advance.

3. Italian travel promotion fund.
Created with an initial endowment of 20 million euros to promote the different sectors and destinations of Italian tourism also through Enit - National Tourism Agency, a body that will see greater involvement in its governance of regions, local authorities, municipalities and trade associations.

4. No first installment 2020
Exemption of the first installment of IMU for beach, sea, river, lake and spa establishments, and for properties of hotel and non-hotel facilities provided that the companies that own them are also managers of the activities.

5. Strengthening of seasonal allowances and extension of layoffs.
Seasonal workers in the tourism sectors who are not employed or without access to forms of wage supplementation will receive an allowance of €600 also in April and €1,000 in May. The layoff fund for workers in tourism, fairs and congresses enterprises is extended by 9 weeks and can be used continuously.

6. Non-repayable grants for travel agencies and tour operators.
A €25 million emergency fund is established to support travel agencies and tour operators who suffered losses due to the Covid-19 emergency.

7. 150 million tourism fund
The Fund was created with an initial endowment of 150 million euros (for the period 2020-2021) that will be used, including with Cassa Depositi e Prestiti, for acquisitions ,renovations and enhancement of properties intended for tourism and accommodation activities.

8. 60% tax credit for tourism business rentals.
For tourism enterprises with a turnover of up to 5 million euros, and for hotels with no turnover limit, there is a tax credit of 60 percent of the expenses for rentals of the properties in which the activities are carried out. Businesses with a turnover loss of not less than 50 percent will be eligible for this credit.

9. Tax credit for sanitation expenses.
Tax credit of 60 percent (up to a maximum of €80,000) and contributions (from €15,000 to €100,000 in relation to the number of employees) for expenses incurred for the adaptation of spaces and the purchaseof devices and equipment to contain the spread of the Covid-19 virus.

10. Suspension TOSAP and suspension of superintendence authorizations for dehors.
In order to promote the safe resumption of activities and to favor outdoor consumption, public business enterprises (Article 5 of Law No. 287/1991: bars, restaurants, pizzerias, breweries, bathing establishments, ice cream parlors) are exempted from paying the tax for occupation of public spaces and areas until October 31, 2020. Until the same date, the regime of authorizations by superintendencies is also suspended (it will serve, Minister Franceschini explained, to make interventions easier, will concern interventions that are not stable and reversible, and will be in place “only for three months”). A 127-million-euro fund is established to compensate municipalities for lost revenue due to this measure.

11. Fund to compensate municipalities for missed tourist tax.
Established with an initial allocation of 100 million euros to partially compensate municipalities for the loss of revenue due to the failure to collect the tourist tax. Also introduced are simplifications of requirements for accommodation managers responsible for paying the tax.

12. Non-repayable grants for drops in turnover.
Tourism businesses and operators, with a turnover of up to 5 million euros, will receive a non-refundable subsidy for 2020 in an amount proportional to the reduction in turnover and fees (comparison April 2020/April 2019).

13. Tax breaks for capital strengthening of enterprises.
For corporations and cooperatives with a turnover of 5 to 50 million euros that have experienced a reduction in the amount of revenue of not less than 33% and that resolve a capital increase, deductions equal to 20% of contributions and deductions of 20% of corporate income are provided. For enterprises with a turnover of more than 10 million euros, there is a possibility for the “SME Heritage Fund” to underwrite participatory financial instruments.

14. Suspension of social security, insurance and tax payments.
The suspension of withholding taxes, payments of social security and welfare contributions, and compulsory insurance premiums for travel and tourism agencies, tour operators, bars, restaurants, spa companies, amusement or theme parks, transportation services, rental of sports and recreational equipment or facilities and equipment for events and shows, tour guides and assistants, and other tourism businesses is extended until September 16.

15. Extension of vouchers
The deadline for using vouchers received as compensation for travel and package tours canceled due to the Covid-19 emergency is extended from 12 to 18 months.

16. Extension of beach concessions
The extension already provided by Law 145/2018 is confirmed.

Below is the package with revitalization measures for culture.

1. Cultural enterprises emergency fund
A Fund for cultural enterprises and institutions is established that will be used to support: the world of books and publishing, performances, major events, fairs, congresses and exhibitions canceled due to the Covid-19 emergency, and non-state museums.

2. 100 million fund for state museums.
Established a 100 million fund to support MiBACT museums affected by lost ticketing revenue as a result of the closure ordered to contain the spread of the coronavirus infection.

3. Culture Fund (for the promotion of investment in heritage).
The Culture Fund is established with an initial allocation of 100 million euros (for the period 2020-2021), aimed at promoting investment in tangible and intangible cultural heritage and open to the participation of private entities. Cassa Depositi e Prestiti will be involved in the appraisal and management of operations, while a portion of the fund may be managed by the Istituto per il Credito Sportivo to guarantee interest-rate subsidies and loans for interventions in the protection and enhancement of cultural heritage.

4. Increase in the Cinema and Entertainment Emergency Fund.
The resources of the emergency funds for entertainment, cinema and audiovisual introduced by the “Cura Italia” decree are increased from 130 to 245 million euros. An increase of an additional 50 million is planned for 2020.

5. Enhancement of tax credits and grants
Allocations may also be made in derogation of the percentages provided for tax credits deriving from the cinema tax credit, albeit within the limit of the resources identified by the law governing cinema and audiovisuals. The resources identified for automatic and selective contributions may also be finalized in the same way.

6. Extraordinary FUS disbursements for Lyric-Symphonic Foundations, Theater and Live Performance.
For the Lyric-Symphonic Foundations, allocation for 2020 and 2021 on the basis of the average of the scores assigned for the three-year period 2017-2019, while for 2022 the allocation criteria will be adjusted taking into account the activity carried out in the face of the Covid-19 emergency, the needs to protect employment, and the reprogramming of performances. In 2020, Fus may also be used to supplement income support tools for workers. For Theater and Live Performance, an advance of 80 percent of the grant received in 2019 will be disbursed in 2020. The remaining 20 percent will be disbursed based on activities carried out due to the Covid-19 emergency, employment protection, and rescheduling of performances. Disbursement of grants in 2021 will be made as an exception to the three-year programming period based on activities actually carried out and reported in 2020. In 2020, Fus may also be used to supplement income support instruments for workers.

7. 60% tax credit for rentals.
For theaters, cinemas, associations, and cultural foundations with a turnover of up to 5 million euros, a tax credit of 60 percent of the costs of renting the buildings in which activities are carried out is provided. Entities with losses of not less than 50 percent will be eligible for this credit.

8. Netflix of culture
10 million euros are allocated to MiBACT to set up, also with Cassa Depositi e Prestiti, a digital platform for the enjoyment of cultural heritage and live performances online and streaming for a fee.

9. Protections for workers.
Extended for April and May the €600 allowance provided for March for entertainment workers with 30 working days in 2019 and income up to €50,000. In April and May €600 allowance also for entertainment workers with 7 working days in 2019 and income up to €35,000. It is also extended by 9 weeks for performing arts workers to be able to use the redundancy fund on a continuous basis.

10. Fund for performers
A Fund is established with an initial endowment equal to the residuals resulting from IMAIE’s liquidation procedures for artists, performers and performers.

11. IRAP Exemption.
Enterprises with a volume of revenue between 0 and 250 million euros and self-employed persons with a corresponding volume of compensation are not required to pay the 2019 IRAP balance and 2020 IRAP advance.

12. Tax credit for sanitization expenses.
Tax credit of 60 percent (up to a maximum of €80,000) and contributions (from €15,000 to €100,000 in relation to the number of employees) for expenses incurred in upgrading spaces and purchasing devices and equipment to contain the spread of the Sars-Cov-2 virus.

13. Art Bonus extension and 5x1000 advance to culture.
The 65 percent tax break (Art Bonus) for donations to culture is extended to circuses, instrumental ensembles, concert and choral societies, and traveling shows. Disbursement of the 2019 5X1000 Culture share is brought forward to 2020 and will be disbursed to beneficiaries by 10/31/2020.

14. Suspension of social security, insurance and tax payments.
The suspension of withholdings, payments of social security and welfare contributions, and compulsory insurance premiums for entities operating theaters, concert halls, cinemas, fairs or events of an artistic and/or cultural nature, museums, libraries, archives and other cultural enterprises is extended until Sept. 16.

15. Vouchers for performances, concerts and exhibitions
The deadline for taking advantage of vouchers received to compensate for canceled performances and exhibition space closures is extended from 12 to 18 months. Vouchers can be issued until September 30, 2020.

16. Parma Capital of Culture.
Parma will also be Italian Capital of Culture in 2021, and the ongoing selection process will award the title for 2022.

Vacation bonus, Netflix culture, no authorizations for dehors, Culture Fund: the measures of the revitalization dl for culture and tourism

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