On August 26, 2020, the Italian Ministry for Cultural Heritage and Activities and Tourism (MiBACT) published the directorial regarding the submission of tax credit applications – II session 2020.
In the notice published on its website, DG Cinema specified that it will carry out the investigation in each month for the preventive requests presented in the previous month and will recognize the tax credit according to the chronological order of the shooting starting or of the working days.
The following day, on August 26, a new version of the directorial decree replaced the previous one, clarifying some points: in articles 2 and 6, in fact, some elements have been added to specify the concept of “start of filming (or of work)” in compliance with the provisions of the interministerial decree of 8 July 2020 “tax credit production 2020″.
The opening date of the second session will be announced on MiBACT website once the second decree related to the Fund for the development of investments in cinema and audiovisual has been registered by the Italian Corte dei Conti.
The full decree of August 26, 2020 is available on the official DG Cinema website