Incentivi fiscali, inclusi crediti d’imposta per i finanziatori, semplificazioni nella creazione di fondi di venture capital e il lancio del “fondo dei fondi” di Cassa Depositi e Prestiti per canalizzare risorse pubbliche e private verso le imprese. I punti salienti della normativa.
La nuova Legge 261 sui benefici fiscali per investimenti nel capitale sociale di Startup e PMI Innovative, approvata il 28 ottobre 2024 e pubblicata sulla Gazzetta Ufficiale del 7 novembre, porta con sé diverse novità pensate per stimolare lo sviluppo di imprese ad alta tecnologia.
Entriamo nel dettaglio della normativa, cercando di comprenderne le novità, chi sono i beneficiari e quali requisiti bisogna soddisfare.
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