Things
Article 7, paragraph 2, 4, 5 and 5 bis of the regional law of 26 March 2002, n. 2 and subsequent amendments and the article art. 43 of LR 16.4.2003, n. 4 and subsequent amendments respectively provide for Art. 7 – LR 2/20022. For small and medium-sized enterprises operating in Sicily in the craft, trade, tourism and service sectors, as well as for cooperatives, except as provided for in paragraph 5, starting from 1 January 2003 the IRAP rate is reduced by 0.25 percent.4. For companies whose owners have filed a detailed complaint regarding extortionate acts committed against them, as defined by current national and regional legislation, the IRAP payment is applied for three consecutive years from the date of making the complaint, the rate of 3.25 percent.5. The non-profit organizations referred to in the legislative decree of 4 December 1997, n. 460, the social promotion associations referred to in law 7 December 2000, n. 383 and the social cooperatives referred to in law 8 November 1991, n. 381 are exempt from the tax on productive activities.5-bis. Starting from the tax period in progress on 1 January 2024, the benefits provided for in paragraphs 2, 4 and 5 of this article as well as those referred to in article 43 of the regional law of 16 April 2003, n. 4 are granted pursuant to the European legislation on "de minimis" aid referred to in: a) Regulation (EU) 2023/2831 of the Commission of 13 December 2023 relating to the application of articles 107 and 108 of the treaty on the functioning of the European Union to “de minimis” aid; or b) to Regulation (EU) 2019/316 of the Commission of 21 February 2019 amending Regulation (EU) 2013/1408 of the Commission of 18 December 2013 relating to the application of articles 107 and 108 of the Treaty on the Functioning of the European Union to "de minimis" aid in the agricultural sector and pursuant to the European legislation on "de minimis" aid referred to in subsequent community regulations amending the same. Art. 43 - LR 4/2003 The exemption referred to in paragraph 5 of article 7 of the regional law of 26 March 2002, n. 2, also applies to IPABs operating in Sicily.
Who is it aimed at?
– small and medium-sized enterprises operating in Sicily in the craft, trade, tourism and services sectors, as well as for cooperatives – companies whose owners have filed detailed complaints regarding extortion acts carried out against them – non-profit organizations of referred to in the legislative decree of 4 December 1997, n. 460, the social promotion associations referred to in law 7 December 2000, n. 383 and the social cooperatives referred to in law 8 November 1991, n. 381-IPAB
What does it predict
IRAP benefits
