Click the day to the tax credit. As regards the 2014, instances can be submitted from 10 of the 13 June until 12 July 24 next. The application shall be submitted in electronic form together with the certificate of verification of costs incurred through the portal of the Proceedings.

The tax credit in question is recognized within the limits of available resources. The tax credit, recognized for the costs incurred in the period from 2014 to 2016 is 30% with a maximum amount of EUR 12500 throughout the period indicated. In other words, maximum overall expenses will be subsidized amounting to euro 41666.

For questions for the costs incurred in 2014, the Ministry of cultural heritage and tourism, from 25 July to 24 September 2015 to test subjective, objective data and the formal questions and on September 25 will publish on its website the list of instances permitted, in accordance with the chronological order of arrival.

The Decree of the Ministry of culture and tourism of February 12, 2015 identified with accuracy the costs that may come within the facility, stating that:
• the costs actually incurred are considered according to the rules of the tax code (exercise of jurisdiction, article 109);
• and that made them should be by ' appropriate ' claim given by or from the Chairman of the Board of statutory auditors, or by a statutory auditor registered in the special register, or by a professional member of the Association of certified public accountants, or business experts or consultants, or by the head of the Caf.

Be subsidized fees are as follows:
• expenses for the wi-fi system, with reference to the purchase and installation of modems and/or routers, hardware equipment for receiving mobile service namely terrestrial antennas, parabolas and signal repeaters, and provided that it is made available to the customer a free connection speed at least a megabit/s download;
• expenses for websites optimized for the mobile system, with reference to the purchase of software and applications;
• expenditures for programs and systems for direct sale of services and accommodation, if able to ensure "interoperability standards necessary for integration with websites and portals of public and private promotion of integration between receptive and non-receptive", with reference to the purchase of software and hardware;
• costs for advertising and promoting and marketing services and tourist nights on sites and specialized computing platforms, with reference to the supply contract web spaces and online advertising;
• expenses for consultancy services for communication and digital marketing, with reference to the contract for the supply of services;
• expenses for tools to promote proposals and digital innovative offers in terms of inclusion and accommodation for persons with disabilities, with regard to the contract for the supply of services and performance as well as the purchase of software;
• charges for services related to the formation of the holder or of an employee, with reference to the contract of performance and teaching and tutoring services.
The tax credit can only be used in compensation. The tax credit is divided into three equal annual tranches.

It can be used only with F24.
The tax credit in question:
a) contributes to the income for the purposes of income taxes, and the value of production for the purpose of imposta regionale sulle attività produttive;
b) does not detect the relevance of interest expense deductibility;
c) should be indicated in the tax return for the tax year for which it is granted.