Cinema tax credit, the omitted indication in the RU framework does not prevent the facilitation.
With the answer to ruling no. 47 of 23 October 2018, the Revenue Agency clarifies the lack of indication in the RU framework of the declarative model relating to the tax period during which the tax credit for cinema has matured and in subsequent ones, does not prevent the entitlement to the tax benefit. It has also been specified that it is also appropriate to rectify the omission by presenting, for each year of omission, a supplementary declaration.
In this way, there will be as many credits as there are adjusted periods, which can be spent in compensation from the day after the day of submission of the relevant supplementary declaration.
The Revenue Agency also pointed out that the failure to indicate the receivable in the declaration is in any case a violation (albeit a formal one), and therefore the pecuniary administrative sanction provided for is applicable.
