Maneuver 2024 approved. Here are all the measures for culture in the Budget Law

With 200 votes in favor, 112 against and 3 abstentions, the House gave the final green light to the Budget Law 2024 late this afternoon. The maneuver had already been approved by the Senate last Friday, Dec. 22 (“State budget for the financial year 2024 and multi-year budget for the three-year period 2024-2026”), and passed the chamber without changes. Let’s see what are the measures for culture and tourism.

Tax credit for film and audiovisual works. Law No. 220 of November 14, 2016 is amended to introduce a new tax credit for film. For cinematographic works, the rate is ordinarily provided at the rate of 40 percent. This is without prejudice to the possibility to provide for different rates or to exclude access to the tax credit, or to provide for different rates in relation to the size of companies or groups of companies, as well as in relation to certain eligible costs or thresholds of eligible costs, without prejudice to the maximum rate of 40 percent. For audiovisual works, the 40 percent rate may be provided as a priority for works made for distribution through a national television station and, jointly, in international co-production or for audiovisual works of international production. This is without prejudice to the possibility of providing for differentiations in the rate or excluding access to the tax credit or providing for different rates in relation to the size of companies or groups of companies, as well as in relation to certain eligible costs or eligible cost thresholds.

Tax credit for cinemas. A tax credit in the amount of not less than 20 percent and not more than 40 percent of the total expenses incurred for the construction of new cinemas or the restoration of inactive cinemas, for the renovation and structural and technological adaptation of cinemas, and for the installation, renovation, and renewal of facilities, equipment, furnishings and ancillary services of cinemas is granted to film exhibition enterprises. In favor of small and medium-sized enterprises, the maximum rate referred to in the previous period may be raised up to 60 percent. In addition, for the purpose of enhancing film offerings and in particular to promote the activities and development of movie theaters, movie theater operators shall be granted a tax credit to the maximum extent of 40 percent of the operating costs of movie theaters, if they are operated by large enterprises, or to the maximum extent of 60 percent of the same costs, if the theaters are operated by small or medium-sized enterprises.

Amendments to the Law on State Financial Intervention in Favor of Culture. Decree-Law 34 of March 31, 2011, converted by Law 75 of May 26, 2011, provides that in addition to ordinary budget appropriations, spending of 80 million euros annually is authorized for the maintenance and preservation of cultural property . This sum will now also be used “for the support, enhancement and protection of the performing arts, cinema and audiovisual sectors and research, education and training in cultural heritage and activities.”

Italian Erasmus Fund. A Fund for Italian Erasmus is established in the estimates of the Ministry of Universities and Research, with an endowment of €3 million for the year 2024 and €7 million for the year 2025, aimed at providing scholarships for students enrolled in bachelor’s or master’s degree programs who participate in mobility programs.

10 million for protection and enhancement of archaeological areas. In order to ensure the protection and enhancement of national institutes and places of culture, especially archaeological areas and parks, through a virtuous process of routine and planned maintenance, the expenditure of 10 million euros annually from the year 2024 is authorized.

National campaign of archaeological excavations in Pompeii and other national parks. In order to support the implementation of a national campaign of archaeological excavations in Pompeii and other national archaeological parks, safety and conservation interventions as well as activities aimed at the protection of areas and zones of archaeological interest, the expenditure of 4 million euros annually from the year 2024 is authorized.

Extraordinary plan for the strengthening of the cinema and multipurpose hall circuit. The Film and Audiovisual Fund receives up to 20 million euros annually from the year 2024. The plan is also amended to ensure that the definition of beneficiaries, maximum aid intensity limits, and other conditions for access to the fund will no longer be adopted by a decree of the Prime Minister at the proposal of the minister, but by decree of the minister.

Quota for events, exhibitions, concerts set by the Minister himself. Paragraph 338 of Article 1 of the maneuver introduces the possibility for the Minister of Culture to stipulate by his own decrees that a share of the income earned at concerts, exhibitions, cultural events and other events by the offices of the Ministry of Culture endowed with autonomy or, in agreement with the entities concerned, by the entities controlled or supervised by the same Ministry, including lyric-symphonic foundations and national theaters, as well as by traditional theaters, concert-orchestral institutions and museums accredited to the museum system, net of related charges, shall be paid to the State budget revenue and reallocated, in the corresponding fiscal year, by decrees of the State Accountant General, to the Ministry of Culture’s expenditure forecast to be allocated to the protection and enhancement of cultural goods and activities.

Establishment of the Italian Capital of Contemporary Art. The Council of Ministers annually awards the title of “Italian Capital of Contemporary Art” to an Italian city, on the basis of a special selection procedure defined by decree of the Minister of Culture, after agreement at the Unified Conference. The city awarded the title is allocated the sum of 1 million euros for interventions in the creation and redevelopment of areas and spaces intended for the enjoyment of contemporary art.

Increase in the Fund for the Protection of Cultural Heritage. The Fund for the Protection of Cultural Heritage established by Law 190 of December 23, 2014, is increased by 1.694 million euros per year from 2024.

Refinancing of the Protection Fund established by Budget Law 2023. The Protection Fund established by Budget Law 2023 (197 of Dec. 29, 2022) is refinanced in the amount of 6.794 million euros for the years 2024, 2025, and 2026 (Budget Law 2023 instead established allocations of 34 million for 2024, 32 million for 2025, and 40 million for 2026).

Jubilee 2025 funds. In relation to the celebrations of the Jubilee of the Catholic Church for 2025, for the planning and implementation of works and interventions functional to the event, also with reference to the related human resources, a current-part fund to be distributed is established in the estimates of the Ministry of Economy and Finance with an allocation of 75 million euros in the year 2024, 305 million euros in the year 2025 and 8 million euros in the year 2026. In addition, for the Jubilee 2025, provincial capitals, unions of municipalities as well as municipalities included in the regional lists of tourist resorts or cities of art may increase the amount of the tourist tax charged to those staying in accommodation facilities located on their territory by up to 2 euros per night of stay.

Deductions for night and holiday work of tourism workers. In order to ensure employment stability and to make up for the exceptional lack of labor supply in the tourism, accommodation and spa sector, for the period from January 1, 2024 to June 30, 2024 to workers in food and beverage establishmentsand workers in the tourism sector, including spas, shall be granted a special supplementary allowance, which does not contribute to income, equal to 15 percent of the gross wages paid in connection with night work and overtime work performed on holidays.

Embarkation anddisembarkation tax. For Metropolitan City Municipalities and those with a port or airport, there is the possibility of increasing embarkation and disembarkation taxes, with an increase in the municipal surtax on Irpef not exceeding 0.4 percentage points and a municipal surtax on port and airport boarding fees per passenger not exceeding 3 euros per passenger.

Decrease RAI Fee. The RAI fee decreases to 70 euros from the current 90 euros.

Maneuver 2024 approved. Here are all the measures for culture in the Budget Law

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