Tax benefits for SMEs

tax benefits

The tax benefits for those investing in the capital of innovative SMEs change depending on the chosen model, both in terms of taxation of dividends and capital gains. For this reason, taxpayers and their consultants are called to carefully evaluate what to do, in a scenario where official clarifications are missing on many points.

Let's see the available options and the possible interpretations. The benefits for innovative SMEs are foreseen for start-ups with article 29 of Decree Law No. 179/2012 and subsequently extended to SMEs by article 4 of Decree Law 3/2015. It should be remembered, however, that the distribution of dividends is precluded to the start-up that intends to maintain its status as "innovative", while a similar prohibition does not apply to SMEs. It is reasonable to think that the benefits (deduction of maximum annual amount of 300 thousand euros for natural persons and minor tax...

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Source: Il Sole24ore - Intesa Sanpaolo Forvalue