tax credit for investments in small and medium enterprises
details and characteristics of the tax credit (Page 1 of 2)
Setting
subjective - Small and medium enterprises operating in the following sectors can enjoy a tax credit under the terms of so-called "automatic incentives," (Article 8, paragraph 2, Law No. 266/1997) :
a) mining and manufacturing (sections C and D of the classification of economic activities Istat 1991);
b) production and distribution of electricity, and water supply (Section E of the classification Istat 1991);
c) Construction (section F of the classification Istat 1991);
d) and provision of telecommunications services to businesses in a positive influence on the development of the previous production activities ( hotels and restaurants, limited to the canteen and catering services, and support activities incidental to transport, and related activities, research and development, and business activities relating to economic and technical advice, etc...)
The tax credit does not apply to companies subject to bankruptcy proceedings or who are in a state of voluntary liquidation, and those in financial difficulty (under the EC Com 1999/C288/02, are considered in financial difficulties: the limited liability companies which have lost more than half of the issued capital and the loss of more than a quarter of that capital has been lost over the last twelve months, unlimited liability companies which have lost more than half of its capital as shown in the company's books, and the loss of more than a quarter of these funds has been lost over the last twelve months; any other form of business where the conditions laid down for a start against insolvency proceedings).
Investments subsidized - Investments should be aimed at acquiring (owned, leased, with reservation of title, also in accordance with the so-called "law Sabatini") of new facilities to be used in the production cycle or support of the cycle, the creation of a new plant, expand, modernize, restructure, restructuring, relocation or reactivation of an existing production facility.
have facilitated the acquisition of the assets of the following types:
a) machinery and equipment;
b) equipment to control production;
c) units and electronic systems for data processing;
d) programs and consulting services for information technology and telecommunications;
e) membership services aimed at a standardized environmental management system, which constitute the mark ecological quality of the product provided to a related investment plans referred to in points a) b) c);
f) masonry installation of machinery and equipment, packaging, delivery, installation, and testing of goods , supplies and accessories provided with the machine, up to 10% of the total cost of machinery and equipment.
Costs have to be made after tax, of fees, interest payments and charges.
not facilitated the purchase of vehicles are entitled to road traffic, vehicles registered in the public register, machinery and equipment typical of the relevance of the properties (such as ventilation systems and heating ventilation and air conditioning, lighting etc.).
procedure and characteristics of the tax credit - The provisions relating to so-called "automatic incentives."
In particular, the tax credit can be offset against all liabilities set out in the mod. F24, with no maximum limits for such compensation.
measurement of the tax credit - The facility is determined with respect to the subsidized cost of goods and services, according to percentages ranging from a low of 7.5% (15% for small firms) to a maximum of 65% (DM 30.5.2001), depending on the size and location of the local unit in which the goods are used.
The decrees prepared by the regions defining the relevant percentage, in compliance with EU rules on de minimis aid.
Small and medium enterprises that invest in environmental
Small and medium-sized businesses in the ordinary accounting, benefit di un'agevolazione sotto forma di detassazione della quota di reddito che è destinato ad investimenti ambientali (non, quindi, sotto forma di credito d'imposta), ai sensi dell'art. 6, c. 13-19, L. n. 388/2000 (circ. 3.1.2001, n. 1).
L'agevolazione è concessa per gli investimenti, diversi da quelli obbligatori per legge, effettuati per l'acquisto delle seguenti immobilizzazioni materiali, necessarie per prevenire, riparare o ridurre i danni causati all'ambiente: terreni e fabbricati; impianti e macchinari; attrezzature industriali e commerciali; altri beni; immobilizzazioni in corso (e acconti).
L'agevolazione consiste nella detassazione della quota di reddito del periodo corrispondente alla difference between environmental investments made during the period and the average for the same investment made in the previous two years. For the grant of the benefit, just collect the extra investment costs necessary to achieve the objective of protecting the environment. In practice, the amount is the greater of substantial cost to the enterprise for the purchase of the property with the characteristics of environmental compliance at the lowest cost that it would have incurred if the acquisition of the property, had not assessed the effects of their activities on the environment (res. 07/11/2002, No. 226 / E, called "incremental approach").
The facility is accessible on the condition that companies expose nel bilancio d'esercizio gli investimenti ambientali realizzati e i beni non siano ceduti entro il secondo periodo d'imposta successivo a quello in cui gli investimenti agevolati sono stati effettuati.
Investimenti innovativi e spese di ricerca per le piccole e medie imprese
Fino al periodo d'imposta 1999 erano stati previsti crediti d'imposta per investimenti innovativi e spese di ricerca (artt. 5, 6 e 8, L. n. 317/1991, integrata dalla L. n. 266/1997) a beneficio delle piccole e medie imprese, così come definite dai decreti del Ministro dell'industria, del commercio e dell'artigianato 18.9.1997 e 23.12.1997 (per utilizzare in compensazione tali crediti operano i codici tributo "6713" and "6714").
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