A characterizing element, that denotes the natural propensity of the ICMEA to innovate, is the recent inclusion in the special section of CCIAA as an innovative SME.
This is a natural step, considering the type of activity carried out, oriented to the design and construction of prototypes, to research support for public entities or companies, to participation in national and international announcements who often see us as a leader in projects.
Being an innovative SME, in addition to direct benefits, represents indirect benefits for natural and legal persons in the form of tax incentives for investment in the capital of innovative SME.
The facilitation was significantly enhanced by the 2017 Budget Law (Article 1, paragraph 66).
For natural persons, an irpef deduction of 30% of the investment is now foreseen, up to a maximum of 1 million euros.
For legal entities, the incentive consists of a deduction from the taxable Ires of 30% of the investment, up to a maximum of 1,8 million euros.
The strengthening of the incentive is evident.
Until 2016, the rates were 19% for investments by natural persons and 20% for legal entities.
The incentives apply both to direct investments and to indirect investments through UCIS (Undertakings for collective investment in savings) and other companies that invest mainly in this type of company.
For more information, see the summary sheet of the MISE.