contenuti
The catalogue of incentives provides the list of active incentives for companies in a simple and coordinated way.
Indice dei contenuti
non-refundable grants - active lines
The Friuli Venezia Giulia Region has a coordinated system of incentives, which supports businesses in a simple and transparent manner, operating within guaranteed timeframes and through digital procedures.
The Friuli Venezia Giulia Region supports the businesses of its territory, both through the support of industrial research projects, experimental development and innovation, and through actions aimed at improving competitiveness.
To this end, the Region promotes, for instance:
- Technological investments in innovative machinery and equipment
- Creating innovative start-ups
- The establishment and networking of new enterprises owned by female or young entrepreneurs and their networking
- The development of SMEs’ management skills
- The financing of co-working and fab-lab services.
access to credit - active lines
To support their investment programs, enterprises can access subsidised financing.
Small and medium-sized enterprises can access credit facilities for investment programs of up to 15 years through the FRIE program.
Thanks to the "Sabatini" Law, SMEs can receive subsidised financing for the purchase or lease of new machine tools or production equipment for a duration of more than 12 months.
Through the Development Fund, grants are made available for the implementation of investment and business development initiatives regarding:
- The creation of a new factory, the extension or diversification of an existing factory
- The acquisition of assets directly related to a factory
- Business development and consolidation, such as replacing machinery, installing energy-saving plants or modernising the facilities of an existing plant
Participating loans are also granted for the
capitalisation of companies incorporated in the form of share capital companies or
directed to the
recapitalisation of share capital companies.
- Investment programs (FRIE) - channel always active
Subsidised loans to companies with a maximum duration of 15 years for investment programs that are consistent with and functional to the activity carried out.
(Regional Law 9/2003). - Granting of subsidised loans to companies (DEVELOPMENT FUND) - channel always active
Subsidised loans for the implementation of investment and business development initiatives.
(Regional Law 2/2012 and Decree of the President of the Region 209/2012). - Subsidised loans in support of artisan enterprises and the manufacturing and construction sectors (Artisan and production activities anti-crisis section) - channel always active
Subsidised loans from the Anti-crisis measures in favour of artisan enterprises and in support of production activities.
(Regional Law 6/2013, art. 2, par. 11). - Subsidised loans for the support of small and medium-sized commercial, tourist and service enterprises (Trade, tourism and services anti-crisis section) - channel always active
Subsidized loans from Anti-crisis measures in favour of trade, tourist and service enterprises (Trade, tourism and services anti-crisis section), set up under the Special Rotation Fund for trade, tourist and service enterprises of Friuli Venezia Giulia (Regional Law 6/2013, art. 2, par. 11).
- Joint guarantees from the Regional Guarantee Fund for Small and Medium-Sized Enterprises (SMEs) - channel always active
Additional guarantees to be combined with Credit Guarantees Consortia guarantees for loans dedicated to current operations, the consolidation of short-term liabilities and the restructuring of previous financial exposures.
- Production machinery and plants (“SABATINI LAW”) - channel always active
Subsidised loans to Small and Medium Enterprises (SMEs) for the purchase or lease (with purchase agreement) of new machine tools or production machinery, with a duration exceeding 12 months, granted by affiliated banks or leasing companies.
• tax measures - active reductions/exemptions
The incentives concerning the IRAP tax currently adopted by the Region contemplate, under certain conditions, several reductions in the ordinary rate for:
- New companies and companies transferring their production facility to the Friuli Venezia Giulia Region (1%)
- Companies engaged in research and development (0.40%)
- Small businesses and professionals (0.92%)
- Companies operating in mountain areas (0.92%)
- New artisanal companies registered with the Artisan Register (0.73%)
- Enterprises engaged in research and development - channel always active
Art. 19 of Regional Law no. 3 of February 20, 2015, starting from the tax period in effect on January 1, 2015, introduced a 0.40% reduction of the IRAP rate, applicable to the value of net production in the regional territory, for IRAP taxable persons who:
- At the end of the tax period in question, show an increase in costs incurred for research and development personnel equal to at least 10 percent compared to the average costs incurred in the two previous tax periods.
- Show a ratio between the costs incurred for research and development personnel in the tax period in question and the value of net production in the same period above 2%.
(Regional Law 3/2015, art. 19) - New settlements of enterprises and professionals - channel always active
Starting from the tax period in effect on January 1, 2015, the IRAP taxable persons, newly established or transferring their production facilities to the regional territory of Friuli Venezia Giulia, apply the IRAP rate reduced by 1% to the value of net production in the regional territory.
(Regional Law 3/2015, art. 7) - Small enterprises and professionals - channel always active
Reduced IRAP rate for subjects resident in the territory of the State, established as:
- Joint-stock companies, public and private entities that carry out commercial activities as their sole or main purpose, companies with a collective and limited partnership and those equivalent to them in accordance with article 5, paragraph 3, of the TUIR approved by Presidential Decree 917/1986 and natural persons carrying out commercial activities pursuant to article 55 of the TUIR.
- Natural persons, simple companies and those equivalent to the same in accordance with article 5, paragraph 3 of the TUIR, approved by Presidential Decree 917/1986 carrying out the arts and professions referred to in article 53, paragraph 1, of the aforementioned consolidated law.
If they meet the requirements specified by the regional regulation, these subjects apply the reduced IRAP rate. The benefit is granted in compliance with the "de minimis" rule.
(Regional Law 2/2006, art. 2, Regional Law 4/2009, art. 5) - Enterprises in mountain areas - channel always active
Enterprises operating in the homogeneous areas of social and economic disadvantage "B" and "C" of the mountain territory, (Regional Council Decree 3303/2000 - Annex A) are entitled to the application of the reduced IRAP rate. Enterprises that meet the requirements of article 2, Regional Law 1/2007, apply the reduced IRAP rate.
(Regional Law 1/2007, art. 2, Regional Law 4/2009, art. 5). - "Virtuous" enterprises - channel always active
The enterprise that in the single tax period i ncrease the value of production and the cost of personnel by at least 3% compared to the average of the previous three-year period are entitled to apply the reduced rate.
(Regional Law 2/2006, art. 2 and SMEs, Regional Law 4/2009, art. 5). - New artisan enterprises - channel always active
The new artisan enterprises that register with the AIA (Provincial Register of Artisan Companies) have the right to reduce the IRAP rate for a maximum of 5 tax periods.
(Regional Law 1/2004, art. 1, par. 13, Regional Law 4/2009, art. 5).
