Benefit Corporation Tax Credit

FORM FACILITATION

Tax relief

REGIONS

Abruzzo, Basilicata, Calabria, Campania, Emilia-Romagna, Friuli-Venezia Giulia, Lazio, Liguria, Lombardy, Marche, Molise, Piedmont, Puglia, Sardinia, Sicily, Tuscany, Trentino-Alto Adige/Südtirol, Umbria, Valle d'Aosta /Vallée d'Aoste, Veneto

SECTOR

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

ALLOWED EXPENSE

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

May 19, 2022

June 15, 2022

NOTES

No additional notes

Things

The incentive aims to promote the establishment and diffusion of companies that operate to achieve a profit and at the same time are committed to bringing benefits to the communities, territories and environment in which they develop their business.

Who is it aimed at?

All companies, of any size and operating throughout the national territory.

What does it predict

A tax credit equal to 50% of the expenses incurred for the establishment or transformation into a Benefit company, incurred starting from 19 July 2020 and until 31 December 2021. The maximum concession that can be granted cannot exceed the amount of 10 thousand euro.

Find out the details

Objective – Purpose

Start up/Business development

Form – Facilitation

Tax relief

Minimum Allowable Expenditure

Maximum Allowable Expenditure

Allowed Costs

Overheads/other charges

Minimum concession that can be granted

Maximum grantable benefit

Subject type

Company to be established - Other, Company

Dimension

Large Business, Medium Business, Small Business

Activity sector

ATECO

All economic sectors eligible to receive aid

Regions

Municipalities

All municipalities

Special territorial scope

Not applicable

Other features

Common benefit - Social policies - Covid emergency

Managing entity

Ministry of Economic Development – Division V Access to credit and tax incentives

Primary regulatory basis

Article 38-ter of the legislative decree of 19 May 2020, n. 34 (Sostegni-bis - Promotion of the benefit company system)

Secondary regulatory basis

Interministerial Decree of 12 November 2021 – Tax credit on costs of establishing or transforming into a benefit company)

Implementation measure

References Official Journal

Incentive allocation

7000000 €

Reference site

https://www.mise.gov.it/index.php/it/incentivi/impresa/credito-d-tax-societa-benefit

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