{"id":11254,"date":"2016-06-28T20:14:54","date_gmt":"2016-06-28T18:14:54","guid":{"rendered":"https:\/\/wordpress-763711-2606952.cloudwaysapps.com\/en\/?p=11254"},"modified":"2016-06-28T20:14:54","modified_gmt":"2016-06-28T18:14:54","slug":"tax-credit-to-the-benefit-of-restructuring-historical-cinemas","status":"publish","type":"post","link":"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/","title":{"rendered":"Tax credit to the benefit of restructuring \u201chistorical\u201d cinemas"},"content":{"rendered":"<h3>It has been \u00a0granted a tax credit &#8211; for both 2016- 2015, to the benefit of companies that want to restore, adapt structurally and technologically cinemas &#8220;historical&#8221; (that is, existing at least from 1 January 1980).<\/h3>\n<p><span title=\"E' quanto previsto dall'articolo 6, comma 2-bis, del decreto \u201cArtbonus\u201d (decreto-legge 31 maggio 2014, n. 83, convertito, con modificazioni, dalla legge 29 luglio 2014, n. 106), a vantaggio delle\">Provisions are contained in \u00a0Article 6, paragraph 2-bis, of the decree &#8220;Artbonus&#8221; (Decree-Law of 31 May 2014, n. 83, converted with amendments by Law 29 July 2014, n. 106), to the benefit of<\/span><span title=\"imprese di esercizio cinematografico iscritte negli elenchi di cui all'articolo 3 del decreto legislativo 22 gennaio 2004, n.\">cinema exhibition companies on the list indicated in Article 3 of legislative decree 22 January 2004 n. <\/span><span title=\"28, che abbiano i requisiti della piccola o media impresa ai sensi della normativa dell'Unione europea.\">28, which meet the requirements of small and medium enterprise in accordance with European Union legislation. <\/span><\/p>\n<p><span title=\"Il credito \u00e8 riconosciuto nella misura del 30 per cento dei costi sostenuti. \">The credit is recognized to the extent of 30 per cent of the costs incurred.<\/span><\/p>\n<p><span title=\"Il credito \u00e8 riconosciuto nella misura del 30 per cento dei costi sostenuti. \"><span title=\"Per l\u2019utilizzo in compensazione del credito d\u2019imposta l\u2019Agenzia delle Entrate ha istituito il codice tributo, al fine di rendere applicabile il sistema agevolativo. \">For use in offsetting the tax credit the Revenue Agency has set up the tax code, in order to apply the relief system.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>http:\/\/www.agenziaentrate.gov.it\/wps\/file\/nsilib\/nsi\/documentazione\/provvedimenti+circolari+e+risoluzioni\/risoluzioni\/archivio+risoluzioni\/risoluzioni+2016\/giugno+2016+risoluzioni\/risoluzione+n.+49+del+24+giugno+2016\/RISOLUZIONE+N.49E+DEL+24+GIUGNO+2016.pdf<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>It has been \u00a0granted a tax credit &#8211; for both 2016- 2015, to the benefit of companies that want to restore, adapt structurally and technologically cinemas &#8220;historical&#8221; (that is, existing at least from 1 January 1980). Provisions are contained in \u00a0Article 6, paragraph 2-bis, of the decree &#8220;Artbonus&#8221; (Decree-Law of 31 May 2014, n. 83, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax credit to the benefit of restructuring \u201chistorical\u201d cinemas - ICE - Italian Trade Agency<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax credit to the benefit of restructuring \u201chistorical\u201d cinemas - ICE - Italian Trade Agency\" \/>\n<meta property=\"og:description\" content=\"It has been \u00a0granted a tax credit &#8211; for both 2016- 2015, to the benefit of companies that want to restore, adapt structurally and technologically cinemas &#8220;historical&#8221; (that is, existing at least from 1 January 1980). Provisions are contained in \u00a0Article 6, paragraph 2-bis, of the decree &#8220;Artbonus&#8221; (Decree-Law of 31 May 2014, n. 83, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/\" \/>\n<meta property=\"og:site_name\" content=\"ICE - Italian Trade Agency\" \/>\n<meta property=\"article:published_time\" content=\"2016-06-28T18:14:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.investinitalyrealestate.com\/wp-content\/uploads\/2016\/02\/social-home.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Paolo Gozzoli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/it\/#website\",\"url\":\"https:\/\/dev.investinitalyrealestate.com\/it\/\",\"name\":\"ICE - Italian Trade Agency\",\"description\":\"Piattaforma per la vendita degli immobili pubblici Italiani\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dev.investinitalyrealestate.com\/it\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/#webpage\",\"url\":\"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/\",\"name\":\"Tax credit to the benefit of restructuring \u201chistorical\u201d cinemas - ICE - Italian Trade Agency\",\"isPartOf\":{\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/it\/#website\"},\"datePublished\":\"2016-06-28T18:14:54+00:00\",\"dateModified\":\"2016-06-28T18:14:54+00:00\",\"author\":{\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/it\/#\/schema\/person\/498a52690d73724d9305569329d7d292\"},\"breadcrumb\":{\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/dev.investinitalyrealestate.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax credit to the benefit of restructuring \u201chistorical\u201d cinemas\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/it\/#\/schema\/person\/498a52690d73724d9305569329d7d292\",\"name\":\"Paolo Gozzoli\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/dev.investinitalyrealestate.com\/it\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/21b344f22515e69c3fe26d85dbe7fb6c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/21b344f22515e69c3fe26d85dbe7fb6c?s=96&d=mm&r=g\",\"caption\":\"Paolo Gozzoli\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax credit to the benefit of restructuring \u201chistorical\u201d cinemas - ICE - Italian Trade Agency","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dev.investinitalyrealestate.com\/en\/tax-credit-to-the-benefit-of-restructuring-historical-cinemas\/","og_locale":"en_US","og_type":"article","og_title":"Tax credit to the benefit of restructuring \u201chistorical\u201d cinemas - ICE - Italian Trade Agency","og_description":"It has been \u00a0granted a tax credit &#8211; for both 2016- 2015, to the benefit of companies that want to restore, adapt structurally and technologically cinemas &#8220;historical&#8221; (that is, existing at least from 1 January 1980). 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