With the enactment of the Budget Law of 2021 (Law No. 178 of Dec. 30, 2020), the “Fund for Small and Medium-sized Creative Enterprises” was established at MISE (Ministry of Economic Development), with an allocation of 40 million euros.
Sommario
- 1 What is the Fund for Small and Medium-sized Creative Enterprises
- 2 To whom it is addressed
- 3 The facilities provided by the framework
- 4 Request a consultation with our experts now
- 5 What is the national Enterprise 4.0 plan
- 6 Hyper and super depreciation
- 7 Fastbrain offers a wide selection of products at the best prices
- 8 Request a consultation with our experts now
- 9 About Fastbrain and why to choose it
- 10 Contact us for a free consultation
What is the Fund for Small and Medium-sized Creative Enterprises
As the MISE official website explains, the Fund is a financial instrument whose purpose is “Promote the emergence, development and consolidation of the enterprises operating in the creative sector, through the granting of grants, facilitating access to credit and promoting innovative financing instruments, as well as other initiatives for the development of the sector“.
In addition to this, the regulations also stipulate that “analysis, study, promotion and enhancementactivities” of the sector’s activities should be encouraged.
The financial resources provided by the Budget Law (amounting to 26.8 million euros for 2022 alone) were exhausted last July due to the large number of applications received by Invitalia, the entity managing the applications for the granting of funds.
As a result, as of 5 p.m. on July 5, the counter for online submission of applications for facilities accessible through the Fund’s allocations was closed.
To whom it is addressed
The allocated resources are intended to support micro, small and medium-sized enterprises operating in the creative sector, whether in the process of establishment (at the time of submitting the application) or already established, as long as they have their legal and operational headquarters within the territory of Italy.
In addition, the facilities financed by the Fund are also aimed at companies operating in other sectors “that intend to acquire specialized support in the creative sector,” as specified in the dedicated section available on the MISE institutional website.
The facilities provided by the framework
From a practical standpoint, companies can receive a maximum of 500,000 euros (net of VAT) to finance their projects; the figure includes both investment expenses and working capital.
Specifically, the allocation of resources from the fund is intended to finance the granting of facilities falling under:
- Investment programs prepared by individual enterprises;
- Investments preparatory to a collaboration between two or more companies, including those not in the creative sector, or universities or research institutions;
- Venture capital investments, “for theexclusive benefit of those that constitute innovative start-ups and innovative SMEs.”
The business initiatives for which the company receives financing must be implemented within 24 months after the grant is signed.
In addition, they must implement a diversification or expansion of the range of products and services provided by the company itself.
What is the national Enterprise 4.0 plan
The national “Enterprise 4.0” plan is a package of facilities aimed at boosting the development of the industrial sector through ten measures, each of which has a specific target and segment of relevance. Let us see, in brief, what they are and how they work.
Hyper and super depreciation
The incentive originally included a series of “supervaluations” that could be combined with each other:
- 250% of investment in the purchase or leasing of tangible or technological assets;
- 140% of the acquisition cost of functional software for technology transition;
- 130% of investment in capital goods.
Article 1(45) of the Budget Law 2022 amended the tax credit regulations regarding investments related to the areas of R&D (research and development), ecological transition and technological innovation 4.0, replacing “supervaluations” with the tax credit. For the period between 2022 and 2025, diversified rates will be applied to investments, depending on the amount of the investment:
- 20 percent (on amounts up to 2.5 million euros);
- 10% (from 2.5 to 10 million);
- 5% (10 to 20 million).
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About Fastbrain and why to choose it
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