Tax relief – IMU 2020 down payment exemption, Municipality of Campobasso

February 16, 2024

FORM FACILITATION

Tax relief, Risk capital, Contribution/Repayable fund, Guarantee interventions, Reimbursable loan/Advance, Reduction of social security contributions

REGIONS

Molise

SECTOR

Tourism

ALLOWED EXPENSE

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

March 19, 2020

June 30, 2022

NOTES

«Temporary framework for state aid measures to support the economy in the current Covid-19 emergency», and subsequent amendments (so-called Temporary Framework).

Things

Automatic facilitation measure provided by the Legislator regarding the payment of IMU installment exemption. The aid consists of the tax relief for exemption from the payment of IMU installments on real estate owned and operated by owners of economic activities in the municipality of Campobasso which are directly subsidized by the national legislator.

Who is it aimed at?

It is aimed at business owners.

What does it predict

Exemptions from paying your own municipal tax.

Find out the details

Objective – Purpose

Liquidity support

Form – Facilitation

Tax relief, Risk capital, Contribution/Repayable fund, Guarantee interventions, Reimbursable loan/Advance, Reduction of social security contributions

Minimum Allowable Expenditure

Maximum Allowable Expenditure

Allowed Costs

Personnel costs, Buildings and land, Professional training, Plant/Machinery/Equipment, Raw materials, consumables and goods, Services, patents and licenses, General expenses/other charges

Minimum concession that can be granted

Maximum grantable benefit

Subject type

Business

Dimension

Large Enterprise, Medium Enterprise, Micro Enterprise, Small Enterprise

Activity sector

Tourism

ATECO

All economic sectors eligible to receive aid;

Regions

Molise

Municipalities

Campobasso

Special territorial scope

Other features

Managing entity

MUNICIPALITY OF CAMPOBASSO

Primary regulatory basis

Legislative Decree no. 34 of 19 May 2020

Secondary regulatory basis

Implementation measure

Urgent measures regarding health, support for work and the economy, as well as social policies related to the COVID-19 epidemiological emergency - Art. 177 - Exemption from IMU advance payment 2020

References Official Journal

Incentive allocation

12040 €

Reference site

https://www.comune.campobasso.it/zf/index.php/servizi-aggiuntivi/index/index/idtesto/20118