From the IMU exemption for accommodation facilities to funds for agencies and tourist guides, in the 2021 Budget Law, 505 million Euros allocated go to the sector most heavily affected by the effects of the Covid-19 pandemic.
The main interventions are four and range from the IMU exemption for accommodation facilities, to the allocation of additional resources for the tax credit restructuring.
The first intervention is the exemption of the first IMU 2021 installment for structures and buildings where activities related to the tourism, hotel accommodation and entertainment sectors are carried out, namely:
- maritime, river and thermal bathing houses;
- hotels, boarding houses and related appliances, youth hostels, landlords for short stays, holiday homes and apartments, bed & breakfasts, residences and campsites;
- properties used by companies engaged in the setting up of exhibition structures in the context of trade fairs or exhibitions;
- discos, dance halls, night clubs and the like.
The second intervention concerns the extension of the tax credit to 60% of the rent of the properties intended for non-residential use to travel agencies and tour operators. Providing that for the latter subjects and for tourist-accommodation companies the tax credit is valid until 30 April 2021.
The third intervention, on the other hand, provides for the refinancing of the Fund, established by the Relaunch decree, to support travel agencies, tour operators, guides, tour leaders, and passenger transport companies, in urban and suburban areas by open buses. It is also extended to tourist-accommodation companies. The total value is of 100 million euros.
The fourth amendment introduces the increase in the funds relating to the tax credit restructuring of tourist accommodation facilities, dated August, which pass from 180 to 200 million euros.
The measures also provides:
- 79.1 million euros for 2021 allocated to the Refreshment Fund for municipalities for lower revenues deriving from the IMU concessions connected to the pandemic, established by the Relaunch decree and subsequently increased by the emergency measures;
- 1.5 million euros for each year of the three-year period 2021-2023, to encourage the resumption of return tourist flows, with the aim of allowing Italian citizens residing abroad, who certify their registration with AIRE, free entry to the network of museums in the areas and archaeological parks of public relevance;
- 4 million euros for the year 2021, for the protection and enhancement of the areas of archaeological and speleological interest, aimed at the redevelopment and adaptation of the lighting, safety and multimedia systems of the karst complexes with a tourist vocation;
- a non-repayable grant for economic and commercial activities in historic centers of significant tourist interest to businesses selling goods or services to the public, carried out in the municipalities where religious sanctuaries are located (where they have been registered, in the latest survey tourist presences at least three times higher than that of residents);
- an experimental fund for experiential tourism training with an endowment of 1 million euros for each of the years 2021 and 2022, to improve the professional skills of operators in the sector and increase their attention to environmental sustainability.