The rules and procedures for submitting the application for the Imu bonus recognized at enterprises in the tourism sector. With a new provision, the Revenue Agency has defined the deadline and the content of the self-declaration to be submitted to certify the possession of the requisites required to take advantage of the tax credit.
Imu bonus for businesses, what is it
It is a tax credit of 50 percent of the second IMU installment paid in 2021. It is up to:
- at tourist accommodation companiesincluding agritourisms;
- to companies that manage open-air accommodation facilities;
- to companies in the exhibition and congress sector;
- to the thermal complexes;
- to theme parks.
Imu bonus for business, requirements
With the provision of 16 September 2022, the Revenue Agency provides operating instructions for the use of the IMU bonus in relation to properties of cadastral category D 2 where the accommodation business is managed.
To benefit from the tax credit, the owners of the businesses must also be the managers of the activities carried out.
Activities must have undergone one reduction in turnover or fees of at least 50 per cent in the second quarter of 2021 compared to the same period of 2019 and, in addition, to comply with the limits and conditions on state aid provided for by the “Temporary Framework”.
Imu bonus for business, timing
Requests to take advantage of the bonus for tourism businesses they may be presented starting from 28 September 2022 And until February 28, 2023..
Imu bonus for businesses, how to apply
From 28 September it will be possible to submit the self-declaration on state aid. The sending can be made directly by the taxpayer or through an authorized intermediary, by deadline of February 28th next year.CopyAMP code
Within 5 days after sending, the Revenue Agency will issue a first receipt for taking charge or rejection. In the case of taking charge, within 10 days from the sending, the second receipt will be issued, the one that communicates the recognition or not of the IMU bonus.