Things
The relief promoted by the Ministry of Business and Made in Italy provides a tax credit equal to 50% of the consultancy costs relating to the listing of small and medium-sized businesses that begin a procedure for admission to listing on a regulated market or in systems multilateral negotiations.
Who is it aimed at?
The tax credit is aimed at SMEs that decide to list on a regulated market or in multilateral trading systems of a Member State of the European Union or of the European Economic Area.
What does it predict
In implementation of paragraphs 89 to 92 of article 1 of law 27 December 2017, n. 205 (2018 budget law) SMEs that decide to list on a regulated market or in multilateral trading systems could benefit from a tax credit equal to 50% of the consultancy costs incurred, up to a maximum of 500,000 euros. With the budget law for the year 2021, law 30 December 2020, n. 178, art. 1 paragraph 230, the PMI listing measure had been extended to 31/12/2021. With the budget law for the year 2022, law 30 December 2021, n. 234, art. 1 paragraph 46, the measure had been extended to 12/31/2022 with partial modification of the conditions (cost coverage, for the quotation in the amount of 50% of the expenses incurred, was allowed up to a maximum amount of 200,000 euros). With the budget law for the year 2023, law 29 December 2022, n. 197, art. 1 paragraph 395, the measure has been extended to 31/12/2023 with modification of the conditions: SMEs that begin a procedure for admission to listing on a regulated market or in multilateral trading systems of a Member State of the European Union or of the European Economic Area and who obtain admission to listing, can request a tax credit equal to 50% of the consultancy costs incurred, up to a maximum of 500,000 euros.
