Cinema bonus 2022, questions at the start: beneficiaries and eligible expenses

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From today 15 November and until next 31 December it is possible to send applications for the cinema production bonus, research and training, TV/web and video clips, a 100% tax credit recognized to film and audiovisual production companies. Let’s see together all the details of the measure.

With news published on the website of the Cinema and Audiovisual Department, thestart of applications for the tax credit recognized for the production of cinematographic works, research and training, TV/web and video clips.

Instances can be submitted from 10am today November 15th until to 11.59 pm on 31 December 2022.

We see in the following article everything you need to know about it.

Cinema bonus 2022: who gets it?


As specified in the note published by the Cinema and Audiovisual Directorate, the tax credit the sun capital company. The measure provides that:

  • in the event of presentation of only the final tax credit request, upon the positive outcome of the preliminary investigation, the 100% of the amount approved,
  • in the event of a prior request and relative approval, the date will be recognized immediately 40% of the amount and the remainder 60% following approval of the final request.

Also, applications will be accepted too to a greater extent to the total amounts allocated for the current year and any expenditure differences will be compensated by the MEF with changes to the Fund to be applied to future years.

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Cinema bonus 2022: application and eligible expenses


The requests to take advantage of the tax credits can be submitted by 10am today November 15th until to 11.59 pm on 31 December 2022:

  • in relation to works already fully completedby presenting only the final final application, known as the “Definitive Request”;
  • in relation to partially completed works o for works whose start of at least four weeks of filming (i.e. processing for animation works) or, alternatively, 50 per cent of the shooting days (i.e. processing for animation works), takes place within the following 60 days, by submitting the preventive application and, subsequently, the final application.

Finally, in the communication of the Cinema and Audiovisual Department it is reported that:

  • only the are eligible capital company;
  • for TV and web fiction and documentary works, the credit is calculated on 85% of the eligible cost;
  • exclusively definitive requests must be presented after having requested definitive nationality and within 180 days from the date of first public diffusion for research and training works and video clips, from the filing date of the sample copy for TV and web works and from the date confirmation of classification for cinematographic works;
  • expenses incurred for the adoption of protocols aimed at reducing the environmental impact of audiovisual productions are also eligible.

The article is in Italian

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