The operative truth
Terms
| Administering body | Agenzia delle Entrate |
|---|---|
| Instrument type | Tax Reliefs |
| Tier | National Instruments |
| Ceiling | €85,000 of annual revenue |
| Coverage | Substitute tax replacing income tax, regional and municipal surcharges |
| Cost of money | 5% for the first five years, then 15% |
| Term | While within the threshold |
| Earliest reachable | Month 0 |
| Application to cash | Immediate on registration |
Who qualifies
Sole traders and self-employed persons whose revenue stays within the threshold and who meet the exclusion tests.
What it funds
n/a — it is a tax treatment rather than a source of money.
What disqualifies an applicant
What it stacks with
These instruments combine with this one. Grants generally cannot double-fund the same cost, but different components of the same project may each carry their own support, and tax credits stack more freely with grants than grants do with each other.
National Microcredit
Enterprises under five years old, self-employed persons, and holders of a VAT number with fewer than five employees.…
Non-Agricultural Rural Business Start-Up
New non-agricultural micro-enterprises in designated rural areas — craft, service, tourism, retail and care businesses.
Stay in the South
Residents of the eight southern regions plus the earthquake-affected central areas and the designated inner-area communes, aged eighteen…
Note on sources. This page is generated from the VentureItalica research registry. Figures and legal references reflect the corpus as verified at the last review and are indicative rather than advice. Instruments change; always confirm the current call text with the administering body before acting.
