Theater and more displays
With yesterday’s press launch the tax business office informs that the Provision of October 11, 2021 with the standards and strategies of software and use of the theater and reward reveals.
In distinct, the design for lin communication of the qualified bills that may possibly be despatched solely electronically from October 14 to November 15, 2021 straight by the taxpayer or by way of a man or woman in charge of transmitting the returns:
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Immediately after obtaining acquired the communications of the suitable charges with the indication of the theoretical credit, the Company determines the share of the credit that is really usable, in relation to obtainable resources.
Notice should really be compensated to the reality that thea proportion will be disclosed with a subsequent provision of the Director of the Company to be issuedand for November 25, 2021.
We remind you that with the theater and exhibits voucher, introduced by the Sostegni Decree, it is regarded in favor of firms that carry out theatrical pursuits and dwell performances, also by means of the use of digital units and usable only in thing to consider.
Beneficiaries of the theater and exhibits voucher
In favor of providers that carry out theatrical things to do and stay performances, referred to in short article 36-bis of the decree-legislation of March 22, 2021, n. 41, transformed, with modifications, by law May well 21, 2021, n. 69, a tax credit history is regarded under the situations that:
- have endured, in 2020, a reduction in turnover of at minimum 20% as opposed to 2019,
- the tax credit is equivalent to 90% of the bills incurred in 2020,
- It also is dependent on no matter if the activities were being carried out through the use of electronic devices. for the transmission of stay functions, this kind of as theatrical performances, concert events, ballets.
Focus ought to be paid to the reality that for the recognition of the tax credit score the limits and disorders set up in part 3.1 of the European Commission Interaction C (2020) 1863 final, of March 19, 2020, relative to the “Short term framework of assist Condition actions in support of the economic system in the present crisis of COVID-19 ”, and subsequent modifications.
The tax credit history can be utilized by the beneficiaries exclusively in payment in accordance with post 17 of the legislative decree of July 9, 1997, n. 241, as of the business enterprise working day pursuing the publication of the disposition with dedication of the prior proportion.
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