Tax relief for investments in startups

Tax relief for investments in startups

29 November 2016

INVESTIMENTI

STARTUP INNOVATIVE

SGRAVI FISCALI

sgravi-fiscali-investimenti-startup

Supporting innovation in our country. To have an open window on new technologies and trends that drive markets. Investing in startups often starts precisely from these desires.

Thanks to some laws, since 2014 in Italy there are tax incentives for those who invest in innovative startups (duly registered in the Companies Register).
The benefits currently in force are valid for investments made from 2013 to 2016 inclusive.

UPDATE: after the approval of the 2017 Budget Law, the reliefs provided so far have been increased to 30% for individuals and legal entities. The investible capital as an individual, on the other hand, has doubled. Read more in our post on the Budget Law.

Are you interested in real estate? Come and discover Gromia, the startup that proposes a digital and innovative solution to the management of residential real estate rentals.


In practice there are two reliefs: an IRPEF deduction of 19% and an IRES deduction of 20% calculated on the thresholds invested. It is therefore possible to obtain reliefs both by investing as natural persons and by investing as legal persons.
These two values can increase up to 25% and 27% respectively in two cases:

  • if the startup sells high value technological products in the energy field;

  • if the startup has a social vocation.

In order to take advantage of the tax breaks resulting from investing in startups, it is necessary to present certain documents when making a tax return, in particular

  • a certification in which the startup certifies that in the tax period considered it has benefited from facilitating contributions not exceeding 2,500,000 euros;

  • a copy of the investment plan (business plan) of the innovative startup;

  • a certification issued by the startup confirming the object of its activity, in the case of startups with a social vocation or that market innovative products and services with high technological value in the energy field.

Below is a summary of the tax relief provided for those who invest in innovative startups as an individual or legal entity:

sgravi-fiscali-investimenti-startup

To start investing in startups now, register on Mamacrowd