Things
Incentive that promotes the diffusion and strengthening of the social economy, supporting the creation and growth of businesses that operate, throughout the national territory, for the pursuit of worthy general interests and socially useful purposes. With directorial decree of 8 August 2022, published in the Official Journal no. 195 of 22 August 2022, useful indications were provided for the best implementation of the measure to support the social economy and the cultural and creative business sector, the terms and methods for submitting applications for relief were identified, as well as the criteria for the correct evaluation and monitoring of investment programs presented by companies.
Who is it aimed at?
– social enterprises, however constituted, registered in the appropriate section of the Business Register; – social cooperatives and their consortia pursuant to law 8 November 1991, n. 381 and subsequent amendments and additions, registered in the appropriate register and in the appropriate section of the Business Register based on the provisions of article 1, paragraph 4, of legislative decree no. 112 of 2017 and subsequent amendments and additions; - cooperative companies qualifying as ONLUS, in compliance with the provisions of articles 101, paragraph 2, and 102, paragraph 2, of Legislative Decree 3 July 2017, n. 117 and subsequent amendments and additions; - cultural and creative enterprises, established in the form of partnerships or capital companies, which operate or intend to operate in the economic sectors listed in annex no. 1 of the directorial decree of 8 August 2022.
What does it predict
The programs must determine positive impacts on the territory, having regard to at least one or more of the objectives set out in the art. 8, paragraph 4, of the directorial decree of 8 August 2022, namely: - increase in employment of disadvantaged categories; - social inclusion of vulnerable subjects; - achievement of specific objectives aimed at enhancing and safeguarding the environment, urban regeneration and sustainable tourism as well as to the environmental sustainability of business activities, also through decarbonisation, the reuse and use of recycled materials, products and by-products deriving from production cycles as an alternative to virgin raw materials, the reduction of waste production, eco design, the reduction of the use of plastic and the replacement of plastic with alternative materials; - achievement of specific objectives aimed at the protection and valorisation of historical-cultural assets or the pursuit of cultural and creative purposes or of social utility, of significant public interest , within a community or territory. The concessions consist of the granting of a loan with a duration of up to 15 years, including a maximum pre-amortization period of 4 years, at the subsidized rate of 0.5% per year. The subsidized loan must be associated with a bank loan, at a market rate and of the same duration, provided by a financing bank identified by the company.