Things
Article 7, paragraph 2, 4, 5 and 5 bis of the regional law 26 March 2002, n. 2 and SMI and the article art. 43 of the LR 16.4.2003, n. 4 and SMI respectively provide art. 7 - LR 2/20022. For small and medium -sized enterprises operating in Sicily in the sectors of crafts, trade, tourism and services, as well as for cooperatives, unless provided by paragraph 5, starting from 1 January 2003 the IRAP rate is reduced by 0.25 per cent.4. To the companies whose owners have filed a detailed complaint against extortion acts carried out against them, as defined by current national and regional legislation, is applied for the payment of IRAP, for three consecutive years from the date of execution of the complaint, the rate of 3.25 per cent.5. The non -profit organizations referred to in Legislative Decree 4 December 1997, n. 460, the social promotion associations referred to in the law of 7 December 2000, n. 383 and the social cooperatives referred to in the law of 8 November 1991, n. 381 are exempt from the tax on productive activities. 5-bis. From the tax period in progress in January 2024, the facilities provided for by 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 European legislation on "de minimis" aid of which: a) to the 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; OB) to the Regulation (EU) 2019/316 of the Commission of 21 February 2019 which modifies the Regulation (EU) 2013/1408 December 18, 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 EU regulations for modification of 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 the IPAB 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
