Arriving new incentives for those who invest in startups and innovative small and medium enterprises. The tax relief, reserved for natural persons, is equal to half of the invested amount. The methods of implementation of the bonus are specified in a decree of the Ministry of Economic Development defined in agreement with the Treasury and published on Tuesday 16 February in the Official Gazette.
The Mise explains in a note that the new incentive provides for two maximum limits for eligible investments:
- 100 thousand euros in each tax period for investments in innovative startups;
- 300mila euros for investments in innovative SMEs, but beyond this limit, on the excess part, the investor can deduct 30% in each tax period.
Furthermore, the ministry specifies that the investment can be made directly or indirectly, or through Mutual funds (Oicr). The only condition is that it is maintained for at least three years.
As regards the methods of submitting the application, the new facilitation can only be requested through an IT platform that Economic Development is still setting up.
In this first phase, however, "all investments already made during the year 2020 and until the platform is operational are allowed - the Mise continues - The beneficiary company can submit an application in the period between 30 March and 2021 April XNUMX”.
When the operation becomes fully operational, however, only investments made after the application has been sent will be eligible.
