ВНЖ Италии: permesso.me

19 июл 2023 19.07.2023

МЕРЫ ПО СОЗДАНИЮ И РАЗВИТИЮ ИННОВАЦИОННЫХ СТАРТ-АП КОМПАНИЙ (Выдержки из закона) Часть 3

#startup Статья 29.
Стимулы для инвестиций в инновационные стартапы
1. Сумма, равная 19 процентам суммы, вложенной налогоплательщиком в уставный капитал одного или нескольких инновационных стартапов, вычитается из валового налога на доходы физических лиц либо непосредственно, либо за через схемы коллективного инвестирования, которые инвестируют в основном в инновационные стартапы.
3. Максимальная вычитаемая инвестиция в соответствии с пунктом 1 не может превышать в каждом налоговом периоде сумму 500 000 евро и должна сохраняться не менее двух лет;
5. Максимальный размер инвестиций, подлежащих вычету ... , не может превышать в каждом налоговом периоде сумму в 1 800 000 евро и должен сохраняться в течение не менее двух лет...

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