Providing the foundation nullifies the provisions of the restart decree: the investment reward on tax credits has a double entitlement.
Another date to consider carefully, which is March 11, 2021, is on the revenue agency calendar. In the verdict posted in the past few hours, In fact, the corporation refers to the practice that will regulate the tax exemption for capitalization related to the investment bonus for 2021. Only one topic, but different deadlines: Tax exemptions will, in fact, follow a different schedule depending on whether the credits are for contributions made to companies or for a capital increase.
To apply, it will be necessary to wait until April: from 12 to 3 May, it will be possible to submit applications related to applications from investors, for which the tax credit will be 20%. Later, Space for other companies Who will have time from June 1 to November 2 to submit the application and thus access the capital increase bonus, which is between 30% and 50%.
Bonus Investimenti, here we are: here is a double-term savings
The provision of a revenue agency in effect revokes the investment grants that were determined (and provided) by the restart decree. A facility that allows access to a double tax credit and allows, thanks to a total allocation of € 2 billion, to benefit from important contributions. Especially, First of all, use in your tax return for 2020 (And then) until the possibility of their use is exhausted. Moreover, for capital increases through external compensation, with F24, starting ten days after the investment is made.
Article 26 (Paragraph 4) of Decree No. 34/2020 regarding double tax credit is regulated with respect to contributions in companies. In this sense, investors will be awarded a reward of 20% of the contributions made in an amount not exceeding 2 million euros. Further, by paragraph 8, the question of raising the capital is determined, With a 50% tax credit recognized Losses exceeding 10% of net assets. In turn, it reaches 30% on the basis of the paid-up capital increase.