Incentives for Tourism Businesses: it's time to digitalize
IFIT - Financial Incentives for Tourism Businesses" is the measure designed to promote the redevelopment of facilities in the tourism sector. Provided for under the PNRR, it is promoted by the Ministry of Tourism and managed by Invitalia.
Tourist Business Incentives - IFIT with VERTIGO
The time has come to digitize.
The application must be submitted by the customer himself from February 28th to March 30th 2022 through
the Invitalia web platform.
Eligible expenses are also those relating to # digitization: purchase of modems, routers, Wi-Fi systems, electronic payment devices, licenses, software, CRMs and IT platforms for booking functions; creation of server infrastructures, connectivity, security and responsive websites.
IFIT - Financial incentives for tourism businesses ”is the measure that favors the requalification of structures in the tourism sector. Provided by the PNRR, it is promoted by the Ministry of Tourism and managed by Invitalia.
The concessions are aimed at:
- hotels
- farmhouses
- open air accommodation facilities
- companies in the tourism, recreational, trade fair and congress sectors
- bathing facilities
- spa complexes
- marinas
- theme parks, including water and wildlife parks
here are the requirements that companies must possess at the time of submitting the application:
- be registered in the business register
- manage an accommodation or tourist service activity in buildings or areas owned by third parties or be the owners of the properties where the activity that is the subject of the intervention is carried out
- be in compliance with the verification of contributory regularity, DURC
- be in compliance with the anti-mafia legislation
- be in good standing from a tax point of view
These requirements must be maintained until five years after the disbursement of the final payment, under penalty of forfeiture of the right to the facilitation and recovery of the incentives.
The concessions
There are two forms of incentives.
Tax credit up to 80% of admissible expenses, usable only in compensation from the year following the one in which the interventions were carried out, and in any case by 31 December 2025. The tax credit is transferable, in whole or in part, to subjects third parties (banks and other financial intermediaries)
Fund contribution lost up to 50% of eligible expenses, for a maximum amount of 40,000 euros. The contribution is paid by bank transfer in a single solution, at the end of the interventions. However, it is possible to obtain an advance of up to 30% of the total amount.
The grant can be increased:
- up to an additional 30,000 euro if at least 15% of the expenses are destined for the digitization and innovation of the structures in terms of technology and energy
- up to an additional 20,000 euros for companies with the requisites provided for by Article 53 of Legislative Decree 11 April 2006, no. 198. More precisely: for female entrepreneurs, for cooperatives and partnerships set up for at least 60% by young people up to 35 years of age; for corporations with at least two-thirds shares owned by young people and with administrative bodies made up for at least two-thirds by young people; for individual enterprises run by young people, operating in the tourism sector
- up to an additional 10,000 euros for companies with operational headquarters in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily.
The tax credit and the grant are cumulative, provided that the admissible expenditure limit for the interventions is not exceeded.
Furthermore, for the eligible expenses indicated in article 5 of the Notice, it is possible to obtain the subsidized rate loan provided for by the inter-ministerial decree of 22 December 2017 (operating mode of the National Energy Efficiency Fund), provided that at least 50% of these expenses is dedicated to energy requalification interventions.
The incentives are granted to each company in compliance with measure 4.2 M1C3 of the PNRR and in compliance with the conditions and limits set out in Regulation (EU) no. 1407/2013 of 18 December 2013 of the European Commission, relating to the application of articles 107 and 108 of the Treaty on the Functioning of the European Union to aid "de minimis"And the communication from the European Commission of 19 March 2020, C (2020) 1863," Temporary framework for state aid measures to support the economy in the current emergency of COVID-19 ", and in any case according to the aid scheme recognized at the time of disbursement of the funds.
