Things
The 2016 stability law established a tax credit (extended several times in subsequent years) for the purchase of new capital goods intended for production structures located in the Southern regions. The PON "Enterprises and competitiveness" 2014-2020 ERDF contributes to the tax credit itself by making additional resources available.
Who is it aimed at?
SMEs that have been authorized to benefit from the tax credit by the Revenue Agency in relation to projects with a minimum investment amount of 500 thousand euros. Only economic activities in the agriculture, forestry and fishing sectors are excluded. Investments must be attributable to the National Smart Specialization Strategy.
What does it predict
Greater resources for the tax credit for small and medium-sized enterprises in the Southern regions obtainable on investment projects concerning the acquisition of new capital goods.
