Things
The facilitation measure intends to encourage production revival by counteracting delocalisation also through advantageous taxation actions and other appropriate interventions aimed at facilitating companies, in particular those that undertake to maintain their presence in Lombardy, safeguarding employment and work.
Who is it aimed at?
To businesses:1. established with effect from 1 January 2021;2. who alternatively carry out: a) neighborhood commercial activities in a fixed location, pursuant to art. 4, paragraph 1, letter. d), of Legislative Decree 31 March 1998, n. 114;b) artisanal as defined by art. 4, paragraph 2, letter. f), of Legislative Decree 31 March 1998, n. 114, provided that they provide for the sale in the production premises or in the premises adjacent to them of their own production goods and are in possession of the annotation of the artisan qualification in the Business Register (for example: pastry shops, ice cream parlors, bakeries are admitted but cannot benefit of the facilitation for artisanal service activities);3. who carry out the activities referred to in point 2, in the historic centers as outlined by the respective urban planning instruments: a) in municipalities with a population exceeding 3,000 inhabitants as well as b) in municipalities with up to 3,000 inhabitants, in which case the tax benefit operates throughout the municipal territory ;4. with registered office or operational headquarters in the Lombardy region.
What does it predict
IRAP exemption.
