They are available on DGCA website the directorial decrees provided for by the art. 38, paragraph 1 of the decree of the Minister of Culture in agreement with the Minister of Economy and Finance of 10 July 2024, n. 225, bearing “Implementation provisions regarding tax credit for cinematographic and audiovisual production companies referred to in article 15 of law 14 November 2016, n. 220”.
In particular:
- the directorial decree of 14 October 2024, n. 3361, contains the provisions regarding the requirements of the subjects authorized to certify and the content of the certifications;
- the directorial decree of 14 October 2024, n. 3362, contains the provisions regarding the payment of the contribution for the preliminary investigation costs foreseen for the purposes of submitting applications for the granting of the benefits referred to in the law of 14 November 2016, n. 220 and, in particular, the benefits referred to in art. 15 of the cited law. For the payment operating methods, please consult the dedicated page of the DGCA website;
- the directorial decree of 14 October 2024, n. 3363, contains provisions regarding:
- further applicative and supplementary provisions relating to the minimum cinema circulation requirements;
- festivals of international importance and minimum characteristics of the provider of audiovisual media services – cinematographic works;
- festivals of international importance and minimum characteristics of the supplier of audiovisual media services – documentaries;
- festivals of international importance and minimum characteristics of the provider of audiovisual media services – animation works;
- festivals of international importance and minimum characteristics of the audiovisual media service provider – short films;
- the directorial decree of 14 October 2024, n. 3364, contains the provisions regarding:
- primary film distribution company;
- reporting of individual services performed by the service;
- maximum tax credit for a single person;
- financial coverage;
- film distribution companies specializing in documentaries;
- film distribution companies specializing in animation works;
- film distribution companies specializing in short films;
- methods of submitting applications and eligibility requirements;
- elements and documentation for the prior request;
- elements and documentation for the final request;
- elements and documentation for definitive request in the absence of a prior request.
