Expert System – Breaking News 03.08.2017
- Expert System S.p.A., has obtained the qualification of “Innovative SME”. Thanks to this qualification, Italian investors will be able to benefit from the fiscal incentives provided by the “Stability Law 2017”.
- For individuals, tax incentives for investments in “Innovative SMEs” entail a 30% deduction of the amount invested on personal income tax (IRPEF), up to of € 1 million. For legal entities, the fiscal benefit consists in a deduction on the taxable income for company tax purposes (IRES) equals to 30% of the amount invested, up to € 1.8 million. These subsidies apply to both direct investments in “Innovative SMEs” and indirect
investments by means of other companies, such as CIUs, investing predominantly in startups and innovative SMEs.
- Moreover, if individual investors buy shares within an individual savings plan (PIR), they also have an exemption from capital gains tax.