Things
Non-repayable contribution for expenses related to the start-up and operation of an associated firm or professional partnership for the first three years of activity. The amount of the contribution is equal to 50% of the admitted expenses. It is raised to 70% of the admitted expenses in the case of associated or corporate forms of professional activities made up exclusively of young professionals who have not yet turned 36. The minimum contribution is equal to 1,500.00 euros and the maximum contribution is equal to 30,000.00 euros. The contribution application must be submitted with stamp duty (16.00 euros) exclusively via a dedicated electronic system accessible from the FVG Region website (see link on this page under "Institutional Link"). The three-year period corresponds to the first three years to carry out the professional activity in an associated or corporate form starting from the date of issue of the VAT number attribution certificate by the territorially competent Revenue Agency. The application can be submitted twice within the three-year period, until the maximum contribution limit of 30,000.00 euros is reached. Applications submitted after the three-year period of activity have expired cannot be financed. By way of derogation, contribution applications presented exclusively for expenses already incurred in the twelve months preceding the date of submission of the application, carried out in the three-year period of activity, can be presented within sixty days starting from the expiry of the three-year period itself.
Who is it aimed at?
1) Associate firms and companies, other than professional societies (STP), composed exclusively of individuals belonging to at least one of the following types: - professional associations regularly registered with professional associations or colleges; - non-professional associations, holders of forms of insurance for civil liability for damages caused in the exercise of professional activity, registered as professionals in an association included in the regional register provided for by art. 4 of LR 13/2004; - non-professional professionals, holders of forms of insurance for civil liability for damages caused in the exercise of their professional activity, registered as professionals in a professional association included, pursuant to the law of 14 January 2013 , n. 4 (Provisions regarding unorganized professions), in the List of professional associations that issue the service quality certificate, published by the Ministry of Business and Made in Italy on its website; - professionals, holders of forms of insurance for civil liability for damages caused in the exercise of professional activity, registered as professionals in registers or lists kept by public administrations or public bodies.2) Companies between professionals (STP) established pursuant to article 10 of law 12 November 2011, n. 183, duly registered in the business register and with the professional association or college to which they belong, in accordance with the provisions of the decree of the Minister of Justice dated 8 February 2013, n. 34 (Regulation on companies for the exercise of professional activities regulated in the professional association system, pursuant to article 10, paragraph 10 of law 12 November 2011, no. 183). The applicant (associate firm or company) must: - carry out exclusively a free and professional activity - have started professional activity in an associated or corporate form no more than three years from the date of issue of the VAT number attribution certificate of the associated firm or company. - have its registered or operational headquarters in Friuli Venezia Giulia. The following are excluded from the benefit: - associated firms and companies whose members include permanent employees, holders of an old-age or seniority pension provided by INPS or other public or private funds, collaborators of family businesses, artisans , traders, direct farmers, owners of individual businesses, directors of partnerships or capital companies, other than those for which the contribution is requested - de facto companies and single-member companies. The requirements must be met for the entire duration of the contribution period, which begins from the date of submission of the application and ends with the presentation of the report on the expenditure incurred. If expenses incurred in the twelve months preceding the date of submission of the application are included in the contribution application, the start of the contribution period coincides with the date of the first expense document admitted to the contribution.
What does it predict
Expenses strictly connected to the start-up and functioning of the first three years of professional activity, incurred over the three-year period, are eligible for contribution. The spending plan may include expenses incurred in the 12 months preceding the date of submission of the application (fully paid invoices) and/or expenses to be incurred after the date of submission of the application and within the deadline for carrying out the interventions (estimates or invoices not fully paid). paid). Items of expenditure eligible for contribution: - technological equipment aimed at setting up and carrying out the activity, capital goods, office machines, equipment and hardware; with the exclusion of consumer goods - furniture - compulsory expenses for the practice of the profession through the use of professional equipment - software - creation or revision of a website - expenses for the activation of a certified email address and its maintenance - security systems to combat criminal acts, such as alarm systems, armouring, doors and lock strengthening, anti-robbery cameras and anti-theft systems, safes, as well as similar interventions; these expenses cannot be made for the main residence - registration with associations or bodies that promote and protect the profession and provide services connected with the professional activity carried out - subscriptions to specialized publications and databases - texts - materials and services relating to advertising and promotional activities - obligations required by law for the start and exercise of the professional activity, consisting of: minimum contributions for social security costs, insurance premium for professional liability and legal protection, if mandatory, and expenses connected with the registration in professional associations and colleges, with the exclusion of training and professional refresher courses - adaptation or renovation of the premises used or to be used for the exercise of the professional activity, if different from the main residence. If the use of the property subject to adjustment or renovation costs is shared with other parties, the renovation costs are recognized exclusively for the portion referring to the premises used by the beneficiary for the exercise of the professional activity. The costs incurred for works are included. construction, for the construction or adaptation of general systems and related design, management and testing costs, within the maximum limits set pursuant to the decree of the President of the Region of 20 December 2005, n. 453 (regional law 31 May 2002, n.14 article 56, paragraph 2. Determination of design, general and testing expense rates). The maximum spending limit is equal to 10,000.00 euros and the premises subject to the intervention must be owned by the beneficiary or at the disposal of the same with an adequate title at least until the expiry date of the destination restriction referred to in Article 13 of the DP Reg. 221/Pres./2015 and subsequent amendments - rental of properties or portions of properties used exclusively for the exercise of professional activities, if different from the main residence, within the maximum spending limit of 10,000.00 euros and for the maximum financeable period of twelve months - premium and investigation costs for obtaining guarantees, in the form of sureties, issued in the interest of the beneficiary by banks or insurance institutions, within the maximum spending limit of 2,000.00 euros - related expenses to the expenditure certification activity, relating to the reporting methods referred to in article 41 bis of the regional law of 20 March 2000, n. 7, up to a maximum limit of 1,000.00 euros. Eligible expenses are net of VAT. Expenses gross of VAT are eligible if the tax is non-deductible and represents a recognizable cost
