Things
The incentive, in implementation of article no. 106 of Regional Law n. 3 of 31 January 2024, provides for the IRAP exemption for third sector bodies referred to in Legislative Decree 3 July 2017, n. 117.
Who is it aimed at?
The incentive is aimed at third sector bodies referred to in Legislative Decree 3 July 2017, n. 117.
What does it predict
The relief provides for the IRAP exemption in "de minimis" 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 functioning of the European Union on "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.".
