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🗺️ Local area and cross-cutting measuresOpen💶 Incentivi.gov.it (Governo)
IRAP tax relief and exemptions - Regione Siciliana (L.R. 2/2002)
The measure governs tax relief and exemptions for the Imposta Regionale sulle Attività Produttive (IRAP) in Sicily, including a 0.25% reduction for crafts, retail, tourism, and services SMEs, and full exemption for APS, ONLUS, and social cooperatives under the de minimis regime.
For Ustica: The incentive concerns micro and small enterprises in Ustica active in tourism, retail, crafts, and services, as well as local third-sector associations and social cooperatives. It allows businesses to obtain a reduction in the IRAP rate or a full tax exemption, lightening the tax burden on the island's activities.
Who can apply
SMEs operating in Sicily (crafts, retail, tourism, services, and cooperatives), victims of extortion, social promotion associations (APS), ONLUS, social cooperatives, and IPAB.
Funding
Tax incentive consisting of full exemption from IRAP for APS/third-sector entities or a 0.25% reduction of the standard rate for eligible SMEs.
How to apply
Application of the benefit directly when completing and submitting the annual IRAP tax return using the forms provided by the Agenzia delle Entrate.
Attachments
No attachments found on the official page.
Automatic summaries in Italian: the official text of the call prevails.