Startup e PMI innovative, nuovo incentivo per gli investimenti

16 2021

Startup e PMI innovative, nuovo incentivo per gli investimenti

Pubblicato in Gazzetta Ufficiale il decreto del MiSE

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E’ stato pubblicato in Gazzetta Ufficiale il decreto del Ministero dello Sviluppo economico che, di concerto con il Ministero dell’Economia, definisce le modalità di attuazione del nuovo incentivo per le persone fisiche che investono in startup e PMI innovative.

L’agevolazione fiscale, introdotta dal decreto Rilancio, è pari al 50% dell’investimento effettuato nelle startup innovative (investimento agevolabile fino ad un massimo di 100 mila euro, per ciascun periodo di imposta) e nelle PMI innovative (fino ad un massimo di 300 mila euro, oltre tale limite, sulla parte eccedente l'investitore può detrarre il 30% in ciascun periodo d'imposta), nei limiti delle soglie fissate dal regime “de minimis”.

L’investimento, che può essere effettuato direttamente o anche indirettamente attraverso fondi comuni (Oicr), deve essere mantenuto per almeno 3 anni.

La presentazione della domanda, la registrazione e la verifica dell’aiuto “de minimis” sarà effettuata esclusivamente tramite la piattaforma informatica in corso di predisposizione dal MiSE.

Sono ammessi tutti gli investimenti già effettuati nel corso dell’anno 2020 e fino all’operatività della piattaforma: l’impresa beneficiaria può presentare domanda nel periodo compreso tra il primo marzo e il 30 aprile 2021.

A regime gli investimenti dovranno essere effettuati solo dopo la presentazione della domanda.

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