La soglia a 500 mila euro rende più allettanti gli incentivi
Agevolazioni per le imprese nelle Zone franche urbane, finanziamenti agevolati a favore di imprese che effettuano investimenti per la tutela ambientale (Fondo Kyoto) e contributi per l'assunzione di personale qualificato di ricerca. Sono queste alcune delle agevolazioni soggette al regime de minimis, ora divenute più appetibili grazie all'innalzamento da 200mila a 500 mila euro della soglia de minimis per il triennio che va dal 1° gennaio 2008 al 31 dicembre 2010.
Agevolazioni nazionali soggette al regime de minimis:
- Benefici fiscali per le piccole e micro imprese ubicate in Urban Zones, but only for those located there before 1 January 2008.
- soft loans to enterprises up to 70% for assistance relating to renewable energy, energy conservation Fund (Kyoto)
- contribution of € 25,882.84 for each recruitment of qualified personnel for research, with contract duration at least two years.
Raising the maximum threshold of de minimis aid
The limit of de minimis aid "has been increased from 200 000 euro (100 thousand euro for the transport sector) to 500 000 €, for the three years from 1 January 2008 to December 31, 2010 . Previously, the ceiling had been increased from 100 000 to € 200 000 € in three years, with the exception of enterprises in the transport sector, for which the roof was left unchanged at 100 000 €.
The aid, to a maximum of € 500,000, says the Prime Minister's June 3, 2009 (published in the Official Gazette of June 9) will be calculated before the deduction of taxes due.
will be excluded from the grant of de minimis aid all those companies that are definable in difficulties on 1 July 2008, in accordance with the guidelines in force. (See mirror).
The Prime Minister's June 3 also states that can not be de minimis aid granted to companies operating in the fisheries sector, primary production of agricultural products . Are also excluded companies processing and marketing of agricultural products, limited to cases where: the amount is determined on the basis of price or quantity of such products purchased from primary producers or put on the market by the undertakings concerned, or where the aid is conditional on being partly or entirely passed on to primary producers.
Aid de minimis, then, may not be granted when they consist of export subsidies or grants that favor domestic products and services than imported. Tax benefits in
Urban zones will have access to tax benefits in accordance with the de minimis regime for small and micro enterprises that have started their activities within the urban zones before 1 January 2008.
There will be no de minimis regulation, however, subject to the facilities granted to small and micro enterprises setting up in business in urban zones between 1 January 2008 and December 31, 2012. But what are the tax benefits provided?
1. The exemption sull'Ires .
companies can obtain exemption from income tax (IRES) for the first five tax years. For periods succeeding tax years, the exemption will be limited as follows: for the first five to 60% for the sixth and seventh to 40% and for the eighth and ninth to 20%. The exemption sull'Ires it will be up to the amount of € 100,000 of income from operations carried out in the urban zone, increased with effect from the tax period in progress at 1 January 2009 and for each tax year, an amount equal to € 5 000, briefed to year for each new employee for an indefinite period, residing within the local system of work that falls within the urban zone.
2. The exemption on IRAP and Ici.
addition to income tax, this advantage also applies Irap e Ici. L'esenzione dall'imposta regionale sulle attività produttive spetterà per i primi cinque periodi di imposta, fino a concorrenza di euro 300 mila, per ciascun periodo di imposta, del valore della produzione netta. L'esenzione dall'imposta comunale sugli immobili, a decorrere dall'anno 2008 e fino all'anno 2012, sarà valida per i soli immobili siti nelle zone franche urbane dalle stesse imprese posseduti e utilizzati per l'esercizio delle nuove attività economiche.
3. L'esonero dal versamento dei contributi .
L'esonero dal versamento dei contributi sulle retribuzioni da lavoro dipendente spetterà per i primi cinque anni di attività, nei limiti di un massimale di retribuzione which will be defined by decree of the Minister of Labour and Social Security, only in respect of contracts of indefinite duration, or fixed-term of not less than twelve months. It must also be the condition that at least 30% of workers residing in the local system of work that falls within the urban zone. For subsequent years the exemption will be limited as follows: for the first five to 60% for the sixth and seventh to 40% and for the eighth and ninth to 20%. Relief it is, under the same conditions, holders of self-employment income belonging to the activity within the urban zone.
For a definition of procedures for access to the benefits of urban zones si attendono i decreti attuativi.
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