For accommodation facilities allowed for tax credit means:
1) the “hotel structure”, that is a structure open to the public, with a single management, with centralized services that provides accommodation, possibly food and other ancillary services, in rooms located in one or more buildings. This structure consists of no less than seven rooms for guests’ accommodation.
Hotels, hotel villages, tourist-hotel residences, diffused hotels, as well as those identified as specific by regional regulations are hotels.
2) the structure that carries out agritourism activities.
Type of eligible expenses
For the purposes of determining the tax credit, they are considered eligible, where they are actually incurred:
a) with regard to building renovations, the expenses for:
1) construction of toilets in expansion of the volumes of existing ones;
2) demolition and reconstruction also with modification of the shape but respecting the volume, with the exclusion of the buildings subject to constraint;
3) restoration of buildings, or parts of them, possibly collapsed or demolished, through their reconstruction, provided that it is possible to ascertain the pre-existing consistency even with modification of the shape;
4) modification of the building façades, carried out, inter alia, with the opening of new external doors and windows, or replacement of the pre-existing facades with others having different characteristics, materials, finishes and colors;
5) realization of balconies and loggias;
6) recovery of attic rooms, transformation of balconies on the veranda;
7) replacement of external doors and windows, to be understood as opening and assimilation closures, such as doors, windows and windows, even if not openable, including window frames, with others having the same characteristics and not eligible for other tax breaks;
8) replacement of internal doors (internal doors) with others having improved characteristics compared to existing ones (in terms of safety, sound insulation);
9) installation of new flooring or replacement of the existing one with modification of the surface and of the materials, favoring sustainable materials coming from renewable sources, including wood, also with reference to floating piers;
10) installation or replacement of communication and alarm systems in case of emergency and fire prevention systems in accordance with current legislation;
b) with regard to actions to eliminate architectural barriers, the expenses for interventions that can be carried out both on the common areas and on the real estate units, such as:
1) replacement of finishes (floors, doors, external fixtures, plant terminals), rebuilding or upgrading of technological systems (toilets, electrical systems, intercoms, lift systems, home automation);
2) more important building interventions, such as the reconstruction of stairs and elevators, the insertion of ramps inside and outside the buildings and stairlifts or lifting platforms;
3) realization from scratch of sanitary facilities (including taps) dedicated to disabled people, as well as the replacement of existing sanitary facilities with others adapted to the hospitality of disabled people;
4) replacement of internal doors and windows (internal doors, including communication doors) in conjunction with actions aimed at eliminating architectural barriers;
5) installation of home automation systems to remotely control the opening and closing of window frames or sunscreens;
6) systems and technologies aimed at facilitating communication for the purpose of accessibility;
c) in relation to measures to increase energy efficiency, the expenses for:
1) installation of photovoltaic systems for the production of electricity;
2) installation of mobile external solar shading aimed at reducing consumption for summer cooling;
3) insulation of buildings for the purpose of reducing heat loss;
4) installation of solar thermal panels for water production;
5) the construction of electrical, thermal and hydraulic systems aimed at reducing energy consumption (high efficiency heating systems, thermal sensors, LED lighting, energy class A, A +, A ++, A +++);
d) with regard to the purchase of furniture and furnishing components, the expenses for:
1) purchase, reconstruction or replacement of kitchens or professional catering equipment, such as, among other things, various cooking equipment, ovens, refrigerated cabinets and freezers, machines for dynamic preparation, elements for static preparation, machines for dishwashing, fabric washing machines, blast chillers, ice makers, with others having improved characteristics compared to existing ones, in terms of safety, energy efficiency, performance;
2) purchase of furniture and indoor and outdoor furnishing accessories, such as, among others, tables, desks, upholstered and non-upholstered seats, other upholstered items, container furniture, beds and mattresses, gazebos, pergolas, umbrellas, tents mosquito nets;
3) purchase of fixed furniture, such as, among others, fixed furnishings for bathrooms, walls and shower enclosures, fitted kitchens, boiserie walls, movable interior walls, lighting fixtures;
4) purchase of safety flooring, furniture and equipment for conventions, playground equipment and sports equipment;
5) furnishings and equipment for the construction of wellness centers located within the accommodation facilities.
Individual items of expenditure are eligible for 100% each.
The total amount of eligible expenses is, in any case, limited to the sum of € 307.692.30 for each accommodation business, which, consequently, will be able to benefit from a maximum tax credit totaling € 200,000.
The effectiveness of the costs incurred must result from an appropriate attestation issued by the chairman of the board of statutory auditors, or by a statutory auditor registered in the register of statutory auditors, or by a professional registered in the register of chartered accountants and accounting experts, or in register of commercial experts or that of labor consultants, or the head of the tax assistance center.
Entity and form of facilitation
To the hotel and holiday farms, existing as of 1 January 2012, a tax credit is recognized in the amount of 65% of the expenses incurred from 1 January to 31 December 2019, related to interventions that have the purpose of building renovation of redevelopment, provided that they have the purpose of increasing energy efficiency or earthquake redevelopment.