30% refund for the digitalization of accommodation facilities
Decree No. 68 of February 12, 2015, which regulates the implementation of the tax credit for the digitalization of accommodation establishments, travel agencies, and tour operators, established by Article 9 of Legislative Decree No. 83/2014, was published in the Official Journal of March 23, 2015.
From 2015 to 2019, businesses will be granted a tax credit of 30% of the costs incurred for investments in digitalizing their offerings.
The following expenses may be deducted:
- websites and web portals and their optimization for mobile communication systems
- programs to automate online booking and sales services for services and accommodations
- digital communication and marketing services
- advertising spaces on specialized web platforms
- progettazione, realizzazione e promozione digitale
- Innovative hospitality proposals for people with disabilities
- of wi-fi systems.
Il credito di imposta va ripartito in tre quote annuali di pari importo, ed è "alternativo e non cumulabile, in relazione a medesime voci di spesa, con altre agevolazioni di natura fiscale". L'agevolazione è pari al 30% delle spese sostenute per investimenti nell'ambito della digitalizzazione dei servizi turistici, negli anni 2014, 2015 e 2016, per un importo complessivo di 12.500 euro nel triennio.
The relief applies to hotel facilities (such as inns, guesthouses, and similar establishments) and non-hotel facilities (such as guesthouses; youth hostels; holiday homes and apartments; residences; suburbs; bed and breakfasts; and mountain refuges).