Tax credit to entrepreneurs and professionals to combat depopulation in Sardinia - Year 2024 - Sardinian Revenue Agency

May 23, 2024

FORM FACILITATION

Tax relief

REGIONS

Sardinia

SECTOR

Agriculture, forestry and fishing, Agri-food, Hotel, Other services, Crafts, Motor vehicles and other means of transport, Chemicals and Pharmaceuticals, Commerce, Culture, Construction, Electronics, Energy supply, Water and waste management, ICT, Mechanics, Metallurgy, Furniture, Wood and Paper, Fashion and Textiles, Catering, Health, Transport Services, Tourism

ALLOWED EXPENSE

0 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

May 8, 2024

September 25, 2024

NOTES

The granting of the tax credit will respect the chronological order of electronic submission of the application, until the financial allocation is exhausted.

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Things

The incentive, in implementation of article 13 "Provisions regarding the fight against depopulation", paragraphs 2, letter d), 5, 5 bis and 6, of LR no. 3 of 03.09.2022, supports entrepreneurial and professional initiatives, with the aim of strengthening and encouraging the development and growth of small municipalities.

Who is it aimed at?

The incentive is aimed at companies with tax domicile in Sardinia and with at least one operational headquarters in a municipality in Sardinia with a population, as of 31 December 2020, of less than 3000 inhabitants.

What does it predict

The benefit takes place in the form of a tax credit, pursuant to article 14 of legislative decree no. 114 of 9 June 2016, to be used according to the "de minimis" regime.

Find out the details

Objective – Purpose

Liquidity support

Form – Facilitation

Tax relief

Maximum Allowable Expenditure

300000 €

Allowed Costs

Overheads/other charges

Maximum grantable benefit

300000 €

Subject type

Business

Dimension

Large Enterprise, Medium Enterprise, Micro Enterprise

Activity sector

ATECO

All economic sectors eligible to receive aid;

Regions

Sardinia

Municipalities

Enough; Aggius; Aglientu; Aidomaggiore; Albagiara; Ales; Allai; Alà dei Sardi; Longs; Ardara; Ardauli; Aritzo; Armungia; Arzana; Solo; Asuni; Atzara; Austin; Badesi; Ballao; Banari; Baradili; Baratili San Pietro; Baressa; Barr them; Barumini; Bauladu; Belvì; Well all; Berchidda; Bessude; Bidonì; Birori; Bitti; Bolotana; Bonarcado; Bonnanaro; Boroneddu; Boror; Bortigali; Bortigiadas; Borutta; Bottidda; Buggerru; Bultei; Bulzi; Burcei; Burgos; Busachi; Calasetta; Cardedu; Cargeghe; Castiadas; Cheremule; Chiaramonti; Codrongianos; Collinas; Cossoine; Cuglieri; Curcuris; Desulo; Domus de Maria; Donori; Dualchi; Elini; Erula; Escalaplano; Listen; Exporlatu; Exterior; Florinas; Fluminimaggiore; Flusio; Fordongianus; Furtei; Gadoni; Gairo; Galtelli; Gavoi; Genoni; Genuri; Gergei; Gesico; Gestures; Jave; Giba; Sunflower; Golfo Aranci; Goni; Skirt; Gonnosnò; Gonnostramatza; Guamaggiore; Guasila; Ilbono; Illorai; Irgoli; Isili; Ittireddu; Laconi; Laerru; Las Plassas; She; Loceri; Niches; Lodine; Praise; Lotzorai; Lula; Moonmatron; Luogosanto; Luras; Magomadas; Mamoiada; Mandas; Mara; Martis; Masainas; Masullas; Meana Sardo; Milis; Modulus; Mogorella; Monteleone Rocca Doria; Mountains; Montresta; Mores; Morgongiori; Muros; Museums; Narbolia; Narcao; Noragugume; Norbello; Nughedu San Nicolò; Nughedu Santa Vittoria; Nule; Nulvi; Nurachi; Nuragus; Nurallao; Nuraminis; Nureci; Nurri; Nuxis; Ollastra; Ollolai; Olzai; Onani; Onifai; Oniferous; Orani; Orotelli; Orroli; Ortacesus; Ortueri; Orune; Osidda; Osilo; Osini; Octane; Ovodda; Pabillonis; Father; Padru; Palmas Arborea; Pattada; Pau; Pauli Arbarei; Paulilatino; Perdasdefogu; Perdaxius; Perfugas; Pimentel; Swimming pools; Pompu; Pozzomaggiore; Putifigari; Riola Sardo; Roman; Ruinas; Sadali; Sagama; Samatzai; Samugheo; Saint Basil; San Nicolò Gerrei; San Nicolò d'Arcidano; San Vero Milis; Sant'Andrea Frius; Sant'Anna Arresi; Sant'Antonio di Gallura; Santa Maria Coghinas; Santu Lussurgiu; Sarule; Scano di Montiferro; Seat him; Sedini; Segariu; Selegas; Semestene; Senegalese; Senis; Sennariolo; Serdiana; Serri; Setzu; Seui; Seulo; Siamaggiore; Siaman; Siapiccia; Siddi; Silanus; Siligo; Silius; Simala; Simaxis; Sindia; Sini; Siris; Siurgus Donigala; Soddì; Solarussa; Soleminis; They arise; Smile at her; Stintino; Suelli; Suni; Tadasuni; Talana; Telti; Tergu; Thetis; Thiesi; Tiana; Tinnura; Tissi; Tonara; Torpe; Torralba; Tramatza; Tratalias; Tresnuraghes; Triei; Trinità d'Agultu and Vignola; Tuili; Tula; Turri; Ulassai; Ula Tirso; Uras; Uri; Urzulei; Usellus; Usini; Ussaramanna; Ussassai; Vallermosa; Viddalba; Villa San Pietro; Villa Sant'Antonio; Villa Verde; Villagrande Strisaili; Villamar; Villanova Monteleone; Villanova Truschedu; Villanova Tulo; Villanovaforru; Villanovafranca; Villaperuccio; Villasalto; Villaspeciosa; Villaurbana; Zeddiani; Zerfaliu

Managing entity

Sardinian Revenue Agency

Primary regulatory basis

Regional Law 3/2022 art. 13, paragraph 2 letter. d), 5, 5bis and 6 "Provisions regarding the fight against depopulation"

Secondary regulatory basis

Implementation measure

Regional Law 3/2022 art. 13, paragraph 2 letter. d), 5, 5bis and 6 "Provisions regarding the fight against depopulation"

Incentive allocation

40000000 €

Reference site

https://www.agenziasardaentrate.it/istanzeonline/agevolazioni/article-13-lr-n-3-2022/

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