Contributions to be used in tax offsets

Grants granted, under the de minimis regime, to be used as tax offsets, through the submission of a single annual grant application, for operations carried out in different areas and within certain expenditure thresholds.

The areas of facilitation are the following

• fixed investments (including also the purchase of company vehicles and recharging stations) (Section 1 of the criteria)
• internationalisation (Section 2 of the criteria);
• consultancy services (Section 3 of the criteria);
• collaboration between schools and enterprises (Section 4 of the criteria);
• COVID -19 investment and consultancy (Section 5 of the criteria);
• promotion of research and development (Section 6 of the criteria).

Each facilitation area foresees a minimum and a maximum expenditure threshold and a related contribution measure.

Themaximum amount of expenditure per individual grant application, which may include more than one facilitation area, is determined by a calculation procedure, within a maximum value of EUR 400,000.

The measures must be implemented within the 18 months preceding the submission of the grant application.

In return for the contribution received, thecompany is required to meet a number of obligations.

Small and medium-sized enterprises, and for the area'promotion of research and development' also large enterprises, and for the area 'COVID-19 investment and consultancy' also self-employed persons and freelancers, meeting specific requirements set out in the criteria.

The application may be submitted by the owner/legal representative of the company or by a delegate

Each applicant company may submit only one application for assistance, from 1 January to 31 December of each year.

The grant application must be submitted via the IT platform only.