Decree Sostegni ter: measures for sport and culture in the transposition into law

It was published in the Official Journal no. 73 of 28.03.2022 on Law of 28.03.2022 n. 25 conversion, with modifications, of Decree Sostegni ter – DL of 27.01.2022 n. 4which introduces urgent measures to support businesses and economic operators, labour, health and local services, linked to the COVID-19 emergency, as well as to contain the effects of price increases in the electricity sector .

Consult the legislation The Sostegni ter 2022 decree becomes law: the text and the support measures for businesses with a summary of the measures for companies

Here is a summary of the measures for the sports and culture sectors.

1) Conversone Sostegni ter: measures for the cultural sector 2) Conversone Sostegni ter: measures for sport

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1) Conversone Sostegni ter: measures for the cultural sector

In order to support companies in the sector, I fund for entertainment, cinema and audiovisual emergencies they have increased for the year 2022 by 50 million euros for the current part and by 25 million euros for the capital interventions.

In addition, the fund relating to “Measures for the culture sector“Increased by 30 million euros for the year 2022.

It is then established that theexemption from Payment from property fee for concession, authorization or advertising display for those who carry out the activities:

  • from equestrian circuses;
  • from traveling show;

holders of concessions or authorizations of use

For all the news on the conversion of Sostegni ter, we recommend: Circular Conversion Extraordinary DL Sostegni-Ter

2) Conversone Sostegni ter: measures for sport

To support the the operators from sports sector affected by the recent restrictive measures, it has been established that the provisions relating to tax credit for the advertising investments in favor of:

  • alloys and professional sports clubs;
  • SSDs and ASDs;

also apply for advertising investments made from 01.01.2022 to 31.03.2022with expenditure authorization for a total amount of 20 million euros for the first quarter of 2022 (expenditure ceiling).

In addition, the endowment of the fund set up to guarantee the non-refundable contribution for the reimbursement of health costs:

  • Of remediation and prevention;
  • to realize diagnostic test Covid19 infection;

in favor of the following subjects:

  • professional sports clubs that inthe year 2020 did not exceed the production value of 100 million euros;
  • SSDs and ASDs registered in CONI Register operating in disciplines admitted to Olympics and Paralympics.

The amount of the increased fund mentioned above constitutes spending limit and is intended for the supply of a non-refundable grant for refreshment the same expenses as above for professional sports clubs and of SSDs and ASDs registered in national register associations and amateur clubs.

It is also established that the resources of the “Unique fund to support the strengthening of the Italian sports movement ” may be partially intended fordisbursement of non-repayable contributions for the SSDs and ASDs those most affected by the restrictions, with specific reference to those who manage sports facilities, with a share of the resources that is allocated to SSDs and ASDs who manage bathing facilities.

With decree delegated policy authority for sport to adopt before 26.02.2022the terms and conditions for submitting requests for the disbursement of contributions, the admission criteria, the terms of disbursement and the control procedures will be identified (to be carried out also by sampling).

Finally, the “Unique fund to support the strengthening of the Italian sports movement “ And increased by 20 million euro for theyear 2022.

For all the news on the conversion of Sostegni ter, we recommend: Circular Conversion Extraordinary DL Sostegni-Ter

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