Superbonus 80% for hotels, defined the rules

28/10/2021 – Tax credit of 80% and non-repayable contributions for the redevelopment of accommodation facilities. The bonuses, initially provided by a draft of the decree of the Ministry of Tourism, were included in the decree for the implementation of the PNRR, which yesterday received the go-ahead from the Council of Ministers.

Recipients of the measures they are hotels, agritourisms, open-air accommodation facilities, businesses in the tourism, recreational, trade fair and congress sectors, including bathing establishments, spas, tourist ports, theme parks.

Super bonus 80% and non-repayable contribution for hotels

There is a tax credit of 80% the expenses incurred for the redevelopment of structures. The tax credit can only be used in compensation and it’s transferable. 500 million euros have been allocated for the measure: 100 for 2022, 180 for each of the years 2023 and 2024, 40 for 2025.

The non-repayable grant of a maximum of 40,000 euros can be increased:
– until an additional 30,000 euros, if the intervention involves expenses for the digitization and theinnovation of the structures in key technological and energy at least 15% of the total amount of the intervention;
– until an additional 20,000 euros, if the firm or the company is composed by women and / or young people between 18 and 35 years;
– until an additional 10,000 euros, for companies whose operational headquarters are located in Southern regions: Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily.

The incentives cannot be combined with other similar bonuses.

Superbonus 80% and non-repayable contribution, eligible expenses

the eligible expenses are those for:
– increase in energy efficiency and anti-seismic requalification;
– elimination of architectural barriers;
– extraordinary maintenance, restoration and conservative rehabilitation, building renovation;
– construction of thermal pools and related equipment and equipment;
– digitization.

Between eligible expenses there are those for the planning. However, the project must respect the principles of ‘universal design’ referred to in the United Nations Convention on the Rights of Persons with Disabilities, stipulated in New York on 13 December 2006, implemented in Italy with Law 18 of 3 March 2009.

Hotel redevelopment, the next steps

The application methods for the disbursement of the incentives will be defined with a call from the Minister of Tourism.

The Ministry of Tourism will update the minimum standards by 31 March 2025, uniform throughout the national territory, of the services and equipment for the classification of accommodation facilities and tourism businesses, including cond-hotels and widespread hotels, taking into account the specific needs related to the accommodation capacity and use of the territorial contexts and systems of hotel classification adopted at European and international level.

Source: Le ultime news dal mondo dell'edilizia by

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