Dromos Appalti: incentives for tourism businesses


On 6 November 2021, incentives for tourism businesses, provided for in PNRR, were approved. Later, on December 23, 2021, norms of application of facilities were published, which are addressed to:

  • Hotel businesses (hotels, motel, B&B)
  • Agriturism structures
  • Open-air accommodation facilities
  • Businesses in the tourism, recreational, trade fair and congress sector.
  • Bathing establishments, thermal spas, marinas, theme parks.

To this, are added the benefits addressed to travel agencies and tour operators that made investments concerning the digital sector, in addition to the younger people who want to start businesses in the tourism sector.

What are the guaranteed incentives?  

  • Incentive in the form of tax credit up to 80% of eligible costs for the projects carried out from November 7, 2021, up to December 31, 2024.
  • A non-refundable aid up to 30% of the costs incurred, to a maximum of 40 thousand euros, which may have an increase of 30 thousand euros if the 15% of the costs incurred concerns the digitalisation and the innovation of the buildings in terms of technology and energy. To this aid are added further 10 thousand euros if the benefits are addressed to the businesses of Mezzogiorno- additional 20 thousand euros for businesses set up by young people or with requirements for female entrepreneurship-the south regions concerned are: Abruzzo, Basilicata, Calabria, Campania, Molise Puglia, Sardegna and Sicilia. fondo perduto non superiore al 50% delle spese sostenute, per un importo massimo pari a 40 mila euro, che può avere un incremento di ulteriori 30 mila euro se almeno il 15% delle spese sostenute riguarda la digitalizzazione e l’innovazione delle strutture dal punto di vista tecnologico ed energetico.
    A questi fondi, si aggiungono ulteriori 10 mila euro se le agevolazioni riguardano le imprese del Mezzogiorno – ulteriori 20 mila euro per imprese costituite da giovani o con i requisiti per l’imprenditoria femminile -. Le Regioni del Sud interessate sono: Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardegna e Sicilia. 

The indicated incentives cannot be cumulated with other benefits involving the same interventions. 

What are the admissible interventions?

The admissible interventions for the application of incentives are: 

  • Operations of increment in energy efficiency of structures and anti-seismic renovation.
    In particular it deals with interventions of:
  • Overall energy upgrading of buildings or single units.
  • Total or partial replacement of winter conditioning with high efficiency heat pump, 5 stars biomass plants, exclusively for areas not supplied with methan; 
  • Operations on building envelope of buildings or part of existing buildings;
  • Installation of thermal solar collectors;
  • Substitution of traditional water heater with heat pump water heater for the production od ACS; 
  • Installation of winte conditioning powered by biomass fuels; 
  • Connection to district heating systems; 
  • Installation and implementation of building automation of devices and systems, within the housing units; 
  • Extraordinary maintenance operations, renovation and conservative restoration and removal of architectural barriers;
  • Construction of thermal pools, acquisition of equipment and devices for the performance of the thermal activity;
  • Digitalisation, in particular WiFi systems, websites improved for the mobile systems , programs and computer systems for the direct sale of facilities and overnight stays on websites and specializes IT platforms, also manager by tour operators and travel agencies, advertising, consulting services for communication and digital marketing, instruments for digital promoting of proposals and innovative offerings in terms of inclusion and hospitality of people with disabilities, staff and owner training.

Spending limits: 

The approval of benefits shall not exceed the cost incurred. Moreover, the measure of non-refundable aid shall not exceed 100 thousand euros, in addition to having to be within the limits of the 50% of investments costs. Provided in a single solution.

Submission of the application 

Every business will be able to submit only one application of incentive for a single structure, within 30 days from the opening of the telematic platform (according to the schedule established, it should take place in February 2022).

The operations must start within 6 months from the approval of the application and must be concluded within 24 months from the publication of the list of beneficiaries. (not later than 31/12/24).

Tax credit is transferable, in whole or in part, with faculty of subsequent transfer to other entities, including banks and other financial intermediaries.

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