Contributions from the Lazio Region to subsidize the production of cinematographic/audiovisual works

Art. 54 of Regulation (EU) no. 651/2014 of the Commission of 17 June 2014 governs the state and European aid scheme in favor of scriptwriting, development, production, distribution and promotion of audiovisual works.

The Lazio Region, in compliance with the aforementioned law, has provided for the granting of non-repayable grants to support the production of Italian, European and foreign cinematographic and / or audiovisual works – with determination n. G08011 of 20/06/2022 (https://www.regione.lazio.it/documenti/77630)

The recipients of the contributions and the requirements

The recipients of the measure are:

businesses;
partnerships (simple partnerships, general partnerships or limited partnerships) or corporations (limited liability companies, joint stock companies or limited partnerships), which carry out the activity of film production or post-production of videos and television programs (ATECO codes, respectively: J 59.11 and J 59.12);
Foreign companies that carry out the same activities indicated above abroad, according to the Business Register of the state in which they have their head office.

At the time of submitting the application, the beneficiaries must possess, among others, the following requirements:

have its registered office in the European Economic Area;
at the time of use of the benefit, be subject to taxation in Italy as a result of their tax residence, or due to the presence of a permanent establishment in Italy, to which the cinematographic and / or audiovisual work to which the benefit is related is attributable ; have been duly constituted and registered in the Business Register (or in a similar register of another foreign state) for at least 2 years);
operate for at least 2 years with the ATECO code J 59.11 or 59.12 (or other similar sector code provided for in the Business Register of the State of foreign residence);
be independent enterprises / production companies;
have a net worth, as inferable from the duly approved financial statements for the year 2020, equal to or greater than 40,000.00 euros (the limit drops to 10,000.00 euros for short films).
have contractually acquired the processing rights of a creative nature on the screenplay, the subject, the treatment – or other artistic material relating to the work subject to the grant request – aimed at the realization of the cinematographic or audiovisual work.

The audiovisual works covered by the grant

Grants are awarded for audiovisual works, including cinematographic works:

recognized as a “cultural product”;
made in whole or in part on the territory of the Lazio Region;
whose filming (or processing, for the animation works) started from January 1, 2020 and ended by December 31, 2021;
presented in a total number not exceeding 2 by the same production company (including works created in co-production with other firms / companies);
for a total cost, per single work, of not less than € 30,000 for documentaries and short films and € 500,000 for feature films;
whose artistic materials are written in Italian, or are accompanied by a certified translation or by a translation and substitutive declaration of a notary deed;
for feature films with primary cinematic exploitation:
who have submitted to the Directorate General for Cinema and Audiovisual of the Ministry of Culture the request for permission to screen in public (so-called former “censorship visa”);

as well as

who have submitted the request for release in cinemas intended for the public and for a fee, or who prove the release of the work in cinemas intended for the public and for a fee;
or that they have been authorized by the Directorate General for Cinema and Audiovisual of the Ministry of Culture to waive the obligation of dissemination to the public in the cinema;
who prove with adequate documentation the release of the work on paid platforms (only for feature films intended for paid platforms only, with the explicit exclusion of cinematic exploitation).

Expenditure covered by the grant

The expenses reimbursed by regional grants are those incurred in the regional territory and paid by 31 October 2022:

“above the line” (production costs linked to the subject and script, direction, main actors), up to a maximum of 30% of the total production cost;
“below the line” (expenses resulting from the difference between the total cost of production and “above the line” production costs, overheads and the producer fee).
relating to the use of crews of operators resident in the Lazio Region;
relating to technical means made available by companies / companies having their registered office in the Lazio Region, for filming carried out outside the Region;
in the Lazio Region, up to a maximum of 7.5% of the total production cost.

The amount of non-repayable contributions

The amount of contributions for each work is determined to the extent of:

13% of eligible expenses;
30% of the expenses incurred for the works whose total estimated production cost is between 30,000 and 800,000 euros;
15% for expenses incurred for the following categories of works:
1. of regional interest;
2. for boys;
3. first and second direct to the discovery of new directors;
4. research and experimentation of new multimedia and interactive languages, including cross-media and multi-platform;
5. documentary;
6. of animation;
7. realized by providing adequate tools, aimed at favoring its use by people with sensory disabilities, with particular reference to audio description and subtitling.
8. The works produced by businesses / companies in the first three years from the start of the business or by micro and small businesses.

For audiovisual works created by national companies / companies in co-production with foreign film production companies / companies, the amount of the grant due is increased by 5% of the eligible expenses.

For works with characteristics of “declared regionality“, the amount of the grant due is increased by 10% of the eligible expenses.

The criteria that identify the “declared regionality” are indicated in the regional announcement (click here).

Regardless of the number of works admitted to subsidy and the increases applied as a result of the previous points, the total amount of grants that can be granted for each company / production company, cannot in any case exceed Euro 500,000.

How to submit the application for the concession

The application to request contributions must be submitted exclusively at https://app.regione.lazio.it/cineproduzione Produzione, starting from 12:00 on Tuesday 28 June 2022 and by 12:00 on Tuesday 19 July. 2022.

At the end of the compilation and the correct upload of the attachments, the applicant will receive a specific notification by e-mail, containing a copy of the digitally signed grant application, the identification number and the registration details of the same.

The works formally eligible for evaluation are submitted to the Evaluation Commission, which verifies the requirements and conditions, based on the declarations and documents attached from the moment and determines the percentage applicable to each individual production.

Following the assessment, the competent Directorate approves, with a determination published in the Official Bulletin of the Lazio Region and on the Lazio Region portal http://www.regione.lazio.it, the list of ineligible and admissible applications. by grant, with indication of the applicable percentage.

The importance of legal and tax support

How to evaluate if your work has the necessary requisites to obtain contributions? How to submit the application without risking making mistakes?

Our advice is to rely on serious, qualified professionals with proven experience in business consultancy, who will guide you safely in the steps of assessing the requirements, preparing the documentation and submitting the application for granting grants.

Our firm, thanks to the expertise and experience in consulting and assistance to businesses, both in the legal and commercial and corporate spheres, provides the necessary advice and assists its clients in all the phases indicated above, helping you to obtain contributions foreseen by the announcement.

Contact us immediately at the numbers 0683521985 or 3711453121, or write to us at info@studiolegalecoscia.it for specific advice.