INTRANET
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Tax credits for capital contributions

date: 28.05.2020
Area: Tax

In order to support the strengthening of the capital of corporations (Spas, Sapas, Srls, and special Srls) and cooperatives, with art. 26 of the Relaunch Decree, there is a tax credit for investors, natural and legal persons, who have carried out capital increases. The benefit is equal to 20% of the contribution, calculated on the maximum amount of 2,000,000 Euros. The participation resulting from the contribution must be maintained until 31 December 2023 and the company receiving the contribution must not operate in banking, finance, and insurance. The company receiving the contribution, on the other hand, is entitled to a tax credit equal to 50% of the losses exceeding 10% of the shareholders’ equity (before losses), up to a maximum of 30% of the capital increase.

Tax credits for capital contributions

date: 28.05.2020
Area: Tax

In order to support the strengthening of the capital of corporations (Spas, Sapas, Srls, and special Srls) and cooperatives, with art. 26 of the Relaunch Decree, there is a tax credit for investors, natural and legal persons, who have carried out capital increases. The benefit is equal to 20% of the contribution, calculated on the maximum amount of 2,000,000 Euros. The participation resulting from the contribution must be maintained until 31 December 2023 and the company receiving the contribution must not operate in banking, finance, and insurance. The company receiving the contribution, on the other hand, is entitled to a tax credit equal to 50% of the losses exceeding 10% of the shareholders’ equity (before losses), up to a maximum of 30% of the capital increase.