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In essence, the 2021 budget law recognizes a tax credit of 50% of the costs incurred for the purchase and installation of filtering, mineralization, cooling and addition of dietary carbon dioxide systems E 290, for qualitative improvement of water intended for the human consumption supplied by aqueducts, up to a total amount not exceeding, for individuals who carry out economic activity, 1,000 euros for each real estate unit and, for other subjects, 5,000 euros for each property intended for commercial or institutional activity.
Two bonuses in the south for investment and research
With a package of regulations, there are two extensions to the Southern bonuses. The tax credit for the purchase of new capital goods for production facilities in the assisted areas located in the southern regions of Italy will remain valid until December 31, 2022 (Campania, Puglia, Basilicata, Calabria, Sicily, Molise , Sardinia and Abruzzo. Like the tax credit for investments in research and development activities in favor of companies active in Abruzzo, the regions of Basilicata will remain usable for two years (2021 and 2022), Calabria, Campania, Molise, Puglia , Sardinia and Sicily (including research and development projects on Covid-19), with the differentiation of the percentage measure according to the size of the companies in terms of employment and turnover.
New push to Pir
Among the absolute novelties is also the new tax credit for losses derived from long-term savings plans, now known as Pir for small and medium-sized companies. These are plans that, for at least two-thirds of the calendar year of the plan’s duration, invest at least 70% of the total value in financial instruments, including non-negotiable ones, of companies resident in Italy or in Europe with an organization established in Italy, other than included in the FTSE MIB and FTSE Mid Cap indices of the Italian Stock Exchange or in equivalent indices of other regulated markets, or in loans granted to such companies or in their credits.
The Pir bond is due to the individual holders of the investment plan equal to the equity losses, losses and negative spreads realized, in relation to the qualified financial instruments, provided that these are held for at least five years and the tax credit does not exceed the 20% of the amounts invested in the same financial instruments. The tax credit can be used in ten annual installments of the same amount and only on the tax return.
