The deadline for submitting the application for the so-called bonus libraries.
This was announced by the Ministry for Cultural Heritage and Activities and Tourism (MIBACT), through thenotice published on the website of the Directorate-General for Libraries and Copyright.
Applications can now be submitted until 30 October.
Bonus libraries
Law no. 205 of 27 December 2017 paragraphs 319-321 recognized a tax credit from the year 2018 to merchants operating in the retail sale of books in specialized shops with main ATECO code 47.61 or 47.79.1.
The tax credit is parameterized, with reference to the single point of sale and referred to the following items:
- single municipal tax – IMU;
- tax for indivisible services – TASI;
- waste tax – TARI;
- tax on advertising;
- tax for the occupation of public land;
- rental costs, net of VAT;
- mortgage expenses;
- social security and welfare contributions for employees.
The items refer to the amounts due in the year preceding the tax credit request.
In any case, a cost ceiling is established for each of the items, for the purposes of parameterising the theoretical tax credit due.
Application for the recognition of the Tax Credit
It is possible to submit an application for the recognition of the tax credit, referring to the year 2019, from 12:00 on 24 September 2020 and until 12:00 on 30 October 2020, exclusively through the relative Web portal.
Finally, the press release reads, users who have submitted an application or accessed the portal in the previous year must in any case make a new registration starting from the aforementioned date.
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