Scope:
- Investment projects with a positive impact on innovation, exports and jobs creation.
- Projects with eligible expenses (capital expenditure) > 3.000.000 €
Eligible Expenses:
- Tangible Fixed Assets: acquisition of new machinery; equipment and construction and building costs (Land acquisition costs are not eligible).
- Intangible Fixed Assets: software, technology transfer (up to 50% of total eligible expenses).
- For projects entailing a significant number of new highly qualified jobs and net job creation, wage expenses (salary + social security), over a period of 2 years, may also be considered.
Support:
- Tax Credit, variable from 10% up to 25% of eligible investment, according to location, job creation, exceptional impact and exceptional relevance, in regions eligible for state aid support.
- Forms: Corporate Income Tax Credit; Exemption (partial / total) from real estate taxes (Property / Property Transfer Tax) and Stamp Duty.
- Corporate Income Tax Credit to be deducted from the amount of the Corporate Income Tax that is due.
- The Tax Credit can be used over a period of 10 years, following the end of the project.
- Cumulative with Financial incentives (for the same investment project, up to the maximum state aid allowed for the region).
How to Apply:
- Application form is available online and must be submitted before the start of an investment project.
- Entity in Charge: AICEP (Trade and Investment Agency) for non-SMEs; IAPMEI for other projects.
Last updated: 20/04/2025