Aid for capital strengthening – Provincial Law 6/2023

This incentive scheme supportsmeasures to strengthen a company’s capital structure, carried out by means of a capital increase through cash contributions from shareholders, to be implemented after the date on which the application is submitted.
    

What is funded

Support is available for initiatives aimed at strengthening the company’s capital structure through acapital increasein the form of cash contributions from shareholders. 

For applications submittedfrom 18 September 2025 onwards, a share capital increase refers tothe increase in share capital and any share premium reserve arising from the issue of new shares or company shares.

The share capital increase must be fully paid up by the date the initiative is completed. 

Applications are assessed through an evaluation procedure.
   

Incentive

The incentive amounts to 40 per cent of eligible expenditure.

The incentive is granted as a lump sum, under the de minimis rules,inaccordance with Commission Regulation (EU) No 2023/2831 of 13 December 2023.
   

Expenditure limits

The minimum eligible expenditure must be 50,000 euros or more.

The maximum eligible expenditure is €400,000.
   

Capital strengthening measures must:

• relate to operational units located within the Province of Trento which meet specific requirements (as set out in point 3, paragraph 8, of the general provisions applicable to all measures);
• be commenced after the date on which the application for the incentive is submitted;
• be completed within one year of the date on which the incentive is granted; consequently, the amount of the share capital increase must have been paid in full by the shareholders by thatdate.

Further obligations are set out in the general provisions applicable to all schemes and in the specific provisions of individual schemes relating to the support measure ‘Aid for operations to strengthen the capital structure of the enterprise’.

Small and medium-sized enterprises that meet the requirements set out in the specific provisions of the individual schemes relating to the support measure ‘Aid for operations to strengthen the enterprise’s capital structure’, as well as the general provisions common to all schemes.  

The requirements include:

• A collective agreement with its employees, chosen from among those identified by Provincial Council Resolution No. 1758 of 31 October 2024, as amended
• Up-to-date payment of contributions to social security and welfare bodies.

Each business may submitone application per year, from 1 January to 31 December.

If an application has already been submitted under the ‘Aid for measures to strengthen the company’s capital structure’ scheme, a new application may only be submitted three years after the reporting year for the previous subsidised initiative.

The application must be sent by the owner/legal representative or their authorised representative to the processing body, the Provincial Agency for the Promotion of Economic Activities (APIAE), via certified email (PEC) to the following address:apiae.incentivi@pec.provincia.tn.it.

The grant will be awarded upon submission of the following documentation, as listed in point 18, paragraphs 3 and 4 of the specific provisions relating to the support measure ‘Aid for operations to strengthen the capital structure of the enterprise’:

• a notarised document evidencing the increase in share capital through cash contributions by the shareholders;
• payment receipts relating to the contribution;
• financial statements for the financial year preceding the date of submission of the grant application;
• financial statements for the financial year in which the initiative is completed;
• a report setting out the characteristics, chronology and the amount subscribed and paid up in respect of the share capital increase;
• a declaration confirming compliance with obligations and conditions that have lapsed;
• certificate of verification as referred to in point 11, paragraph 4, of the general provisions common to all schemes, confirming, amongst other things, that the expenditure has been accounted for and incurred in accordance with the general provisions common to all schemes and the specific provisions.

Please check the FAQs under ‘Further information’.   

• Preliminary assessment: the preliminary assessment process begins on the day following the date on which the application is submitted.
  The decision to grant the incentive is taken within 60 days from the day following the date on which the application was submitted to the investigating body.
     
• Payment: the incentive is paid out by the investigating body within 60 days from the day following the submission of a statement of expenditure incurred by the company applying for the incentive and receipt of a declaration certifying compliance with the obligations and conditions to which the company is subject.