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Film and cinema, arriving tax relief for the tax credit for producers

Revenue Agency with the resolution 85 / and set up three new codes, 6826,6827,6828 for film makers who wish to take advantage of tax reductions introduced by the law number 244 of 2007 Budget 2008. The codes use the F24 (Treasury section, column amounts to offset credit).

'In particular, the code identifies the 6826 tax credit for contributions in money for the production of cinematographic works, the code identifies the 6827 tax credit for expenses incurred by businesses of film distribution, code 6828 refers to the tax credit for expenses incurred by companies for the digitization of cinema exhibition halls.

The measure of the tax varies depending on the type of enterprise and activity. For example, enterprises not belonging to cineaudiovisivo financing the production of national films the Italian tax authorities recognize a credit of 40 percent of the amount allocated from 1 June 2009 and up to the year following the year in progress at December 31, 2009, for a maximum of one million euro.