Italian law provides definition of Cultural and Creative Enterprises

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Approved an Italian law that provides the definition of cultural and creative enterprises and assigns them a tax credit.
Finally cultural and creative enterprises get recognition in law in Italy. And more: Italian Parliament at the end of 2017 decided to allocate to this kind of companies a tax credit equal to 30% of the costs incurred for development, production and promotion of cultural and creative products and services. The tax credit is expected “within the spending limit of € 500.000 for the year 2018 and of € 1 million per year for 2019 and 2020 until all available resources are used up”.
But what are cultural and creative enterprises and how they work? In Italian law definition are included all companies or individuals involved in the conception, creation, production, development, dissemination, conservation, research and the enhancement of the management of cultural products.

The latter are understood to be goods, services and intellectual works related to literature, music, the visual arts, applied arts, live performances, cinematography and audio-visuals, archives, libraries and museums, as well as cultural heritage and innovation processes connected to it.
Within 90 days from the approval of the law, the Minister of Cultural Heritage and Activities and Tourism must issue a decree defining “the procedure for the recognition of the qualification of cultural and creative enterprise and for the verification of the existence of the requisites” as well a decree determining the details to benefit from the incentives, some of which are also agreed with the Minister of Economic Development.

 

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