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MIBACT call audiovisual tax credit and selective contributions: categories, assigned, questions, subjects

The Ministry of Cultural Heritage and Activities (MIBACT) has just published the tender for the granting of selective grants for writing, development and the pre-production, the production of cinematographic and audiovisual works for the year 2020.

The categories of works admitted to participate in the granting of this form of benefits for this year are:

to. the writing of original scripts or taken from other non-audiovisual works protected under the law on copyright, and from which it is possible to create cinematographic, television and web works;
b. the development and pre-production of cinematographic, television and web works;
c. the production of cinematographic, animation, documentary and short films.

The amounts made available to the Ministry for this type of intervention for 2020 amount to € 1,000,000 respectively for the works referred to in letter a); € 2,700,000 for the works referred to in letter b) and € 24,600,000 for those referred to in letter c).

Applications for the first of the three sessions scheduled for this year must be submitted from 15 to 31 July 2020 through the appropriate DGCOL platform.

Requests for contributions in order with the requested documentation will be evaluated by the experts in charge of evaluating the individual projects on the basis of the criteria and parameters provided in the tables attached to the call. The experts will also assign the relative scores, draw up the rankings for each line of intervention and indicate the extent of the assigned contribution.

The subjects who can apply for contributions are:

– for the writing of original scripts, with fictional or documentary narrative content, Italian citizens of legal age or of another country of the European Economic Area and fiscally resident in Italy, who are not owners, members, administrators or legal representatives of audiovisual production companies or audiovisual distribution or companies providing audiovisual media services;
– for the development and pre-production of cinematographic, television and web works, with fictional or documentary narrative content, Italian film and audiovisual companies, also in associated form, or operating within an international co-production relationship, partnership international or international production, as well as the networks of film and audiovisual companies, as long as they have their registered office in the European Economic Area and are subject to taxation in Italy as a result of their tax residence, or for the presence of a permanent establishment in Italy, to which it is attributable the audiovisual work to which the benefit is linked and qualifying as independent producers;
– for the production of cinematographic works and audiovisual works of animation, documentary and short film, the Italian cinematographic and audiovisual enterprises, also in associated form, or the Italian cinematographic and audiovisual enterprises in the context of an international co-production relationship, of sharing international or international production, as well as the networks of film and audiovisual companies having their registered office in the European Economic Area and subject to taxation in Italy due to their tax residence, or for the presence of a permanent organization in Italy, to which the work is attributable audiovisual to which the benefit is related, that they have creative processing rights on the script, the subject, the treatment or other artistic material aimed at the realization of the cinematographic or audiovisual work.

RALIAN, by its exprertise on tax credit and contributions in support of subjects operating in the culture sector, offers its advice to those who believe they have the requirements for obtaining this important benefit. With this in mind, our company can offer complete and continuous assistance, which begins with the verification – free of charge – of the existence of the requirements for the presentation of the single applications and which is then articulated, in the case of the existence of the requirements for the presentation. of the application, in the registration and management of the database of the DGCA portal, up to the presentation, in case of admission to the contribution, of the requests for advance and balance. Each phase will be preceded by an assignment of assignment, with the presentation of cost estimates to be borne clear and tailored according to the needs of the individual customer and, above all, anchored in their amount to the positive result of each individual phase of intervention.

For any question, please contact us at +39 348 19 40 700 or +39 338 65 40 088 or send us an e-mail to:

info@ralianconsultancy.com

Cultural and creative enterprise

A few decades ago, investing in a cultural and creative enterprise was certainly the most visionary decision that could be taken. It was at the center of an ardent debate that contrasted the political world with the scientific world. The sector of the cultural industry was considered in a negative way: an industry that has neither real inputs nor as many tangible outputs, it is certainly an industry that does not produce. In reality, the fruit of human intellect, of its imagination and of its particular inspiration is really a production in the economic sense. It will be precisely the English political world, through the words of Tony Blair, then British Prime Minister, to recognize the economic value of the creative industry, attributing to it the ability to create wealth and work through the use of intellectual property. In addition to this recognition, another direct consequence of the first was born: the extraordinary creative and innovative scope inherent in the cultural sector enterprises to stimulate a virtuous spiral of growth in the economic and social fields. In Italy, at the end of 2007, the President of the Republic Giorgio Napolitano, in his speech at the end of the year, stated that “a strength of our ountry is the culture of creativity, which must make the potential of our businesses and of our work”. It is undeniable that creativity favors the growth of the economy and puts companies in a position of competitive advantage. Hence the exaltation of the economic and social significance of a new way of doing economy which, after more than a decade from these affirmations, manifests itself in all its truth: human value, people, their formation and the development of their knowledge, constitute the real added value of a company.

Our conclusion is based on the observation of the internal and managerial dynamics of a cultural / creative company. In fact, in this industrial context personal skills and technical knowledge are not enough. The conditio sine qua non which is the basis for the success and the innovative capacity of a cultural enterprise is inexorably the environment within which it operates, so as to encourage its creative vision and, at the same time, an economy that seriously wants to invest in it. It is a complex process that bases its very survival on a necessary and sufficient condition, identifiable with the coexistence and perfect collaboration of indispensable and irreplaceable assets as unique, such as ideas, abilities, preparation, expertise and talent , with technological innovation and culture. It is precisely culture that is the productive factor capable of triggering the entire process of cultural and creative production through which we can develop new products.

Furthermore, the analysis of a cultural enterprise must be examined for each type of activity that can potentially be delivered. If we observe it from an artistic production point of view, the creative potential is expressed in all its grandeur through the conception and realization of a quid never realized before, a unique and authentic product, the result of imagination, style and inspiration. The economic repercussions are its immediate consequence and close as in a perfect circle in which it is no longer possible to understand its beginning and its end, precisely because that innovation establishes an uninterrupted and dynamic cycle that finds its economic justification in the more than perfect allocation of unique intangible assets, including artistic inspiration, technological innovations and new economic scenarios, with the combination of human, social, institutional and cultural factors. It follows that creativity is not “only” the inspiration that underlies innovation, but is one of the main and indispensable factors that contribute to its development. In fact creative ideas are indispensable both in the initial phase and throughout its production process. The economic consistency of the project will be born from them, starting from its creation, up to the distribution of the new output (product, service and / or process) that maximizes the utility of the final consumer bringing the greatest benefit through his purchase. This virtuous process will produce long-term effects.

The European Union attaches great importance to the cultural sector and through Article 167 of the Treaty on the Functioning of the European Union (TFEU) sanctions its discipline, defining its principles and the current framework through substantive contents and decision-making procedures.

It is not a coincidence, in fact, that in the same preamble to the Treaty on European Union (TEU) is expressed the precise desire to be inspired by “the cultural, religious and humanist inheritance of Europe” through a concrete commitment to respect “its rich cultural and linguistic diversity, and shall ensure that Europe’s cultural heritage is safeguarded and enhanced. (Article 3 of the TEU). These inspiring principles allow the introduction of an important innovation in the decision-making procedures within the Council. In particular, decisions relating to cultural spheres (mainly with regard to the format and scope of funding programs) do not required to vote unanimously, as in the past, but are considered adopted through the expression of qualified majority voting. The ratio is to be found in the attempt to promote a complete development of the cultures of the Member States, while respecting individual national and regional differences, in order to enhance their common cultural heritage.

The protection of culture is also accepted in the Charter of Fundamental Rights of the European Union. In particular, article 13 states “the arts and scientific research are free” and article 22 states that “the Union respects cultural, religious and linguistic diversity”.

Therefore it is not risky to conclude that, for the European Union, the cultural sector is one of the privileged instruments capable of implementing the highest objectives of prosperity, solidarity, security and internationalization. The latter in particular cannot be carried out outside a process of recognition and contemporary protection of cultural diversity and intercultural dialogue. Culture, from the point of view of the Community legislator, is to be understood as a true accelerator of creativity and international relations.

The “Creative Europe” framework program dedicates € 1.46 billion to the cultural and creative sector for the period 2014 to 2020. It is structured in the Culture Sub-program and in the MEDIA Sub-Program and in a “cross-sectoral” section that acts through a guarantee fund designed for two different purposes: to facilitate access to credit for micro, small and medium-sized enterprises in the sector; to allow a more precise and equitable assessment of risks in financial intermediation.  This helps building  an inclusive and far-sighted entrepreneurial and financial ecosystem, which enhances all the enormous potential of the sector and, at the same time, reassures public and / or private investors of the reliability and economic capacity of the cultural and creative sector.

It should be noted that the amount of budget available to the cultural sector will be defined in this month of December. If on the one hand, rumors speak of an increase in the sum made available to the cultural and creative sector, bringing it to a doubling of that expected in the previous period. However, there are also many concerns about deep cuts in the sector, as feared by Sabine Verheyen, president of the EU CULT Commission.

The arguments put forward so far would remain sterile words if they were not supported, as they are, by numbers and statistics. In particular, according to the most recent Eurostat periodical publication, the cultural and creative sector as a driver of economic growth:

– contributes more than 2% to the European Gross Domestic Product;

– it is an important employment source with more than 8.7 million jobs to its credit, for a value equal to 3.8% of total employment. The confirmation of what has been stated comes from highly innovative companies, which possess an important economic potential and the possibility, through alternative and highly innovative financing channels (crowfunding, smart finance, business angels), to penetrate the market in a disruptive way generating other occupation, as well as stimulating foreign trade.

– is a dynamic and stimulating sector able to attract unique talents and “transilient” minds. A meltin ‘pop of diversity and uniqueness that stimulates, fascinates, attracts, innovates, creates, realizes, reproduces, embellishes, enchants, monetizes, teaches, elevates. A varied constellation of professionalism that ranges from the “creative, artistic and entertainment” arts, to “libraries, archives, museums and other cultural activities”, as well as from the sector of production and programming of audiovisual, radio, cinema, record activities, to sector of specialized design activities.

Welcome to a new era, that one in which doing business is a question of culture.

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