Newsalert Tax Department | Superbonus Hotel 80%

On 6 November 2021 Law Decree No. 152/2021, providing urgent provisions to implement the National Recovery and Resilience Plan, was published in the Official Gazette No. 265. Article 1 of the Decree provides a tax credit for works on hotels to improve energy efficiency equal to 80% of certain expenses incurred before 31 December 2024. The aim of this credit is to improve the quality of accommodation complying with the objectives set out in the NRRP.