What is it? The tax credit supports 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.
Who is it aimed at?
Small and medium-sized enterprises resident in the territory of the State, regardless of their legal nature, the economic sector to which they belong, their size, the accounting regime and the system for determining income for tax purposes. The measure is applicable to expenses incurred for listings that occurred in the years 2018, 2019, 2020, 2021.
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 will be able to 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 2021, law 30 December 2020, n. 178, art. 1 paragraph 230, the PMI listing measure has been extended to 12/31/2021. Until 31 March 2021 for applications relating to costs incurred by 31 December 2020, while those relating to costs incurred by 31 December 2021 can be submitted from 1 October 2021 to 31 March 2022.
