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Factsheet for measure IT-2020-10/1372 Updated – measures in Italy

Rental bonus for businesses and professionals

Bonus affitti per imprese e professionisti

Country Italy , applies nationwide
Time period Temporary, 01 March 2020 – 31 December 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Lisa Dorigatti (University of Milan) and Eurofound
Measure added 30 October 2020 (updated 02 November 2020)

Background information

In order to support businesses and professionals affected by the economic consequences of the COVID-19 pandemic, Law Decree no. 34 of 19 May 2020 (art. 28) introduced a rental bonus in the form of a tax credit amounting to 60% of the monthly rent, lease or concession of real estate for non-residential use.

Content of measure

The tax credit is granted to subjects exercising business activities, arts or professions, which have a turnover below €5 million and which have suffered in the months of March, April and May 2020 a decrease in turnover or fees of at least 50% compared to the same month in the previous tax period.

Hotels and agritourism facilities can take advantage of the tax credit regardless of the volume of revenues and fees recorded in the previous tax period. The tax credit is also due to non-commercial entities, including third sector entities and civilly recognised religious entities, in relation to properties for non-residential use intended for the performance of institutional activities.


The following updates to this measure have been made after it came into effect.

28 October 2020

Law Decree no. 137 of 28 October 2020 (art. 8) extended the rental bonus for the months of October, November and December and to those activities with a turnover higher than €5 million. The measure is part of a wider set of measures intended to support those economic activities affected by the new restrictions ordered for containing the spread of the COVID-19 contagion.

Use of measure

No information available.

Target groups

Workers Businesses Citizens
Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A


No involvement of the social partners.

Views and reactions

No specific information available on the measure.



Eurofound (2020), Rental bonus for businesses and professionals, measure IT-2020-10/1372 (measures in Italy), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.