Legislative Decree January 22, 2004, n. 28, art. 15

Ministerial Decree January 15, 2016 “Technical process for supporting the exhibition and technical film industries”

Interest subsidies

The businesses and owners of movie theaters registered in the Ministry of Cultural Heritage and Activities (Mibact) lists are to be granted interest subsidies on loan and finance lease contracts for the construction of new movie theaters or the restoration of inactive ones, for the renovation and the structural and technological upgrading of existing theaters, for the installation and refurbishing of the equipment and of their systems and ancillary services, in addition to the transformation of the existing theaters into multiplexes.

Capital contribution

For the same interventions mentioned above, capital funds are to be granted, based on the de minimis regime, determined as a percentage of the sustained and certified investment value. Expenditure relating to ordinary administrative works, the purchase of used goods, and goods not strictly pertaining to the theater hall are not eligible. The interventions’ initial and final terms must be self-certified in the application presented to the Mibact. For the disbursement of the contribution, the Managing Body must appoint qualified technicians (architects and engineers enrolled in their own register) who will then present them with a technical report certifying the execution of the works and/or the purchase of the equipment described in the contribution application. For the renewal of the machinery, furnishings, and furniture, the manufacturers or importers and, in the case of equipment, also the installers must present declarations of compliance with the safety standards in force.