Things
The measure provides, for companies established in small municipalities in Lombardy, a reduction of 0.92% in the IRAP rate, established with Legislative Decree no. 446/97, for four tax periods. For the purposes of extending the benefit for the three-year period following the four tax periods starting from the date of incorporation of the company, it is necessary that the requirements referred to in paragraph 1 of the art. 77 sexies of regional law 14 July 2003, n. 10, are respected at the time of establishment of the company.
Who is it aimed at?
To companies established after 31 December 2021 in the municipalities identified pursuant to art. 2 of lrn 11/2004 whose list was lastly defined with DGR n. 2611 of 9 December 2019 (All C – Municipalities with a population equal to or less than 3,000 inhabitants classified as having a medium and high level of disadvantage). The 0.92% discount also applies to cooperatives that comply with the conditions set out in the art. 14 of the Presidential Decree of 29 September 1973, n. 601 “Discipline of tax breaks” and the implementing measures of the art. 9 of Legislative Decree 17 January 2003, n. 6 “Organic reform of the regulation of joint-stock companies and cooperative societies, in implementation of law 3 October 2001, n. 366” as well as art. 223 -sexiesdecies of the implementation and transitional rules of the Civil Code, as provided for in paragraph 2 of the art. 77 sexies of regional law 14 July 2003, n. 10.
What does it predict
The 0.92% reduction in the IRAP rate.
