{"id":6930,"date":"2018-11-23T15:27:31","date_gmt":"2018-11-23T14:27:31","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/budget-law-2019-measurements-to-support-companies\/"},"modified":"2024-03-19T10:27:14","modified_gmt":"2024-03-19T09:27:14","slug":"budget-law-2019-measurements-to-support-companies","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/budget-law-2019-measurements-to-support-companies\/","title":{"rendered":"Budget Law 2019 &#8211; Measurements to support companies"},"content":{"rendered":"<p>The <strong>Budget Law<\/strong> <strong>Draft of 2019 <\/strong>includes a few provisions to support companies, some already proposed before, and others with new formulations.<\/p>\n<p>Among these last ones is \u00a0the introduction of an incentive regime consisting of <strong>taxation with a reduced IRES tax rate by nine percentage points (from 24% to 15%)<\/strong> of the income declared by companies, <strong>limited to the corresponding quota to the profit of the previous tax period<\/strong> allocated to the available reserves, and for the amount not exceeding of:<\/p>\n<ol>\n<li><u>investments made in new materials, instrumental assets<\/u> referred to the ones mentioned in Article 102 of the TUIR;<\/li>\n<li><u>the cost of employees<\/u> hired under fixed-term or permanent employment contracts.<\/li>\n<\/ol>\n<p><strong>Investments in instrumental material assets<\/strong> include the construction of new facilities\u00a0<strong>in the territory of the State<\/strong>, the completion of suspended works, the expansion, reactivation, modernization of existing facilities and the purchase of new materials, including leasing contracts, intended for structures <strong>located in the territory of the State<\/strong>. Properties and company vehicles for employees are excluded.<\/p>\n<p>Personnel costs is recognized on the condition that the personnel is employed for <strong>most of the period in production facilities located in the State <\/strong>and only with an increase in the average total number of employees compared to the number of employees hired by 30 September 2018.<\/p>\n<p>Both parameters must be taken with specific reference to the incremental share recorded in the financial year compared to the amount of the previous year.<\/p>\n<p>The advantage is also applicable for <strong>IRPEF purposes (with a reduction of the rates of nine percentage points)<\/strong> with reference to the business income declared by individual entrepreneurs and by partnerships, both in the ordinary accounting system and (with appropriate additions) under the simplified accounting system.<\/p>\n<p>***<\/p>\n<p>A further incentive introduced by the Draft are grants, in the form of vouchers, for SMEs and business networks that invest in <strong><u>innovation and digital technologies.<\/u><\/strong><\/p>\n<p>This measure aims to promote the acquisition of specialist consultancy services provided by consultants (companies and &#8220;managers&#8221;) registered in a special list established by the Ministry of Economic Development, with specific skills aimed at supporting the company in the process of:<\/p>\n<ul>\n<li>technological and digital transformation through enabling technologies accepted by the National Business Plan 4.0;<\/li>\n<li>modernization of management and organizational structures, including access to financial and capital markets.<\/li>\n<\/ul>\n<p>The amount of the voucher will be <u>equal to 50% of the costs incurred<\/u>, for a maximum value of Euro 40.000. The advantage will only cover the costs incurred in the two-year period 2019-2020.<\/p>\n<p>***<\/p>\n<p>Please note that the<strong> Draft of 2019 Budget Law<\/strong> provides for the <strong>repeal<\/strong>, starting from 2019, of the assistance to economic growth (<strong>ACE<\/strong>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Budget Law Draft of 2019 includes a few provisions to support companies, some already proposed before, and others with new formulations. Among these last ones is \u00a0the introduction of an incentive regime consisting of taxation with a reduced IRES tax rate by nine percentage points (from 24% to 15%) of the income declared by [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":8512,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-6930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Budget Law 2019 - Measurements to support companies - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/budget-law-2019-measurements-to-support-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget Law 2019 - Measurements to support companies - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The Budget Law Draft of 2019 includes a few provisions to support companies, some already proposed before, and others with new formulations. 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