The conversion into law of the Relief Decree did not make any material change to art. 26 which regulates the two tax credits introduced by the Government to remedy the undercapitalization of Italian companies. The process of converting the decree law could have been an opportunity to shed some light on the interpretative doubts and issues raised by the first commentators, in which some limitations were highlighted that may reduce the access to tax benefits by the beneficiary companies. What are the requirements to access the bonus?
Fonte: IPSOA – Informazione quotidiana su fisco, lavoro e pensioni, bilancio, gestione d’impresa e finanziamenti.