The operative truth
Terms
| Administering body | Agenzia delle Entrate |
|---|---|
| Instrument type | Tax Reliefs |
| Tier | National Instruments |
| Ceiling | €30,000–50,000 depending on building type |
| Coverage | 75% of eligible cost |
| Cost of money | n/a |
| Term | Deduction spread over 5 years |
| Earliest reachable | Month 4 |
| Application to cash | Claimed annually against tax |
Who qualifies
Owners and holders of real rights over the property, including businesses.
What it funds
Lifts, ramps, adapted bathrooms and automation removing architectural barriers.
What disqualifies an applicant
What it stacks with
These instruments combine with this one. Grants generally cannot double-fund the same cost, but different components of the same project may each carry their own support, and tax credits stack more freely with grants than grants do with each other.
Building Renovation Tax Deduction
Owners and holders of real rights over the property, including tenants with the owner's consent.
Tourism Rotating Fund
Tourism enterprises undertaking substantial upgrading, energy efficiency and accessibility works.
Rural Diversification Investment
Agricultural undertakings adding non-agricultural activity — accommodation, food service, education, care or energy.
Ventures this funds
1 venture type in the atlas lists this instrument in their capital stack.
Adapted and Accessible Tourism Services
Accommodation, transport and experiences designed for guests with disabilities and access needs.
8–16 months
Note on sources. This page is generated from the VentureItalica research registry. Figures and legal references reflect the corpus as verified at the last review and are indicative rather than advice. Instruments change; always confirm the current call text with the administering body before acting.
