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The tax credit reform supporting the Italian film and audiovisual industry

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  • Alberto Pasquale

Abstract

Between 2023 and 2025, Italy's film and audiovisual sector underwent a significant regulatory reform, primarily involving the overhaul of the tax credit system established by Law 220/2016. The reform aimed to improve the efficiency and sustainability of public support, responding to budget overruns and a proliferation of unreleased films. Key changes included tighter eligibility criteria, spending caps on certain cost items, and reinforced distribution requirements. While intended to ensure better resource allocation and foster a more market-oriented industry, the new rules sparked controversy, especially among independent producers. This paper examines the motivations behind the reform, its main features, and the potential long-term implications for Italy's audiovisual policy framework.

Suggested Citation

  • Alberto Pasquale, 2024. "The tax credit reform supporting the Italian film and audiovisual industry," Economia della Cultura, Società editrice il Mulino, issue 4, pages 595-614.
    • Handle: RePEc:mul:jkrece:doi:10.1446/117175:y:2024:i:4:p:595-614
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