The "Superbonus Hotels and Accommodation Facilities" is an 80% tax credit and a non-repayable grant of up to €100 for hotels, agritourism establishments, campsites, tourist and trade fair centers, spas, beach resorts, and theme parks. The new bonus establishes a tax credit and a non-repayable grant aimed at increasing the quality of accommodations, consistent with the objectives of the National Recovery and Resilience Plan. Let's take a closer look at this 80% Superbonus for Hotels.
Superbonus 80% hotels: who are the beneficiaries?
There are many people who can benefit from this bonus , including:
- hotel businesses;
- open-air accommodation facilities such as campsites;
- companies in the tourism, recreational, trade fair and conference sectors, spas and tourist ports;
- the structures that carry out agritourism activities.
What are the eligible expenses?
This incentive provides a contribution in the form of a tax credit of up to 80% of the expenses incurred, effective from November 7th to December 31st, 2024. The following interventions are eligible:
- energy efficiency;
- interventions to eliminate architectural barriers;
- anti-seismic redevelopment;
- expenses for digitization;
- spaces and advertising for the promotion and marketing of tourist services and overnight stays on the sites;
- extraordinary maintenance, restoration and building renovation interventions;
- construction of thermal pools and acquisition of equipment and equipment for carrying out thermal activities.
The tax credit is recognized in an amount equal to 80% percent of the eligible expenses incurred for the implementation of the interventions listed above.
Hotel Bonus: non-repayable contribution
The tax credit also includes a non-repayable grant of up to 50% of eligible expenses. The two incentives can be combined only if the total costs incurred are not exceeded. The non-repayable grant is awarded up to a maximum of €40.000, which can also be increased cumulatively:
- up to a further 30.000 euros; if the intervention includes a share of expenses for the digitalisation and innovation of the structures in terms of technology and energy of at least 15% of the total amount of the intervention;
- up to a further 20.000 euros if the business or company meets the requirements to be included among the positive actions for female entrepreneurship or in the case of cooperatives and partnerships made up of no less than 60% by young people, or companies of capital whose participation shares are owned to an extent of no less than two thirds by young people and whose administrative bodies are made up of at least two thirds of young people, or individual businesses managed by young people, operating in the tourism sector;
- for operational offices located in the regions of Abbruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicily up to a further 10.000 euros for businesses.
