On the Official Journal of the Italian Republic n.100 of the 30 April us was published Decree-Law 30 April 2019, n. 34 'Urgent measures for economic growth and for the resolution of specific crisis situations', entered into force on May 1.
The Decree-Law deals with:
fiscal measures for economic growth
measures for the revival of private investments
protection of made in Italy
in addition to further growth measures.
Among the measures introduced:
the increase of the 30% of the amortization for the acquisition of capital goods (in force from 1 April 2019 to 31 December 2019 with delivery by 30 June 2020, provided that by the 31 December date 2019 the order is accepted by the seller and down payments have been made at least equal to 20 per cent of the acquisition cost);
repeal of the mini-IRES envisaged by the 2019 Budget Law and replacement with a new measure aimed at taxing with the application of the reduced IRES rate undistributed business profits.
an increase in the IMU deductibility on instrumental buildings of companies and self-employed workers
changes to Nuova Sabatini, which provide for an increase to 4 million of the maximum value of the loan that can be granted to each company (also allowing companies that have already saturated the maximum limit of 2 million euro to continue to access the benefits, also in consideration of the considerable financial resources available allocated with the 2019 Budget Law) and the granting of a contribution in a single solution against loans for an amount not exceeding one hundred thousand euro
the review of the "bonus earthquake", with extension of the bonus to seismic risk buildings in 2 and 3 area
changes to the regulation of incentives for energy efficiency measures
the approval of an expense of 10 million (2019 and 2020) and of 20 million (2021) for research, development and innovation of clean energy technologies
a tax credit tax credit for the costs of participation in international trade fairs (30 per cent of expenses up to a maximum of 60.000 euro - maximum amount equal to 5 million for the year 2020)
the granting of financial incentives to the maximum extent of 50% of the eligible costs (defined in the limits established by the EU regulation n. 1407 / 2013), in order to favor the technological and digital transformation of the production processes of micro, small and medium-sized enterprises , These facilities are aimed at supporting the implementation of technology and digital transformation projects with the following characteristics: being directed to the implementation of the enabling technologies identified in the 4.0 Business Plan (advanced manufacturing solutions, additive manufacturing, augmented reality, simulation, horizontal integration and vertical, industrial internet, cloud, cybersecuruty, big data and analytics); present an amount of expenditure at least equal to 200.000 euro.
The Decree-Law will now have to be converted into a parliamentary law by 60 days.
The text of the Decree-Law can be consulted to the following link.