{"id":230,"date":"2021-01-14T14:40:18","date_gmt":"2021-01-14T13:40:18","guid":{"rendered":"https:\/\/carotenutolex.com\/?p=230"},"modified":"2021-03-23T15:26:40","modified_gmt":"2021-03-23T14:26:40","slug":"entry-into-force-of-the-2021-italian-budget-law","status":"publish","type":"post","link":"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/","title":{"rendered":"Entry into force of the \u201c2021 Italian budget Law\u201d"},"content":{"rendered":"

The \u201c2021 Italian Budget Law\u201d:<\/p>\n

    \n
  1. extends to 30 June 2021 the validity of the \u201cGuarantee Italy\u201d, which will also operate on non-recourse assignments and financing transactions with debt renegotiation, of the SMEs’ Guarantee Fund, whose endowment has been also increased by EUR 4,5 billion, as well as of the extraordinary moratorium regime for SMEs, and (b) allows the lending by credit consortia to SMEs of up to EUR 40,000 for each transaction;<\/li>\n
  2. increases to 50% the maximum amount of the tax credit on losses accrued in 2020 to be gained in respect of capital increases resolved in Q1 and Q2 of 2021, and sets at EUR 1 billion the threshold for subscriptions into SMEs\u2019 equity that can be made in 2021;<\/li>\n
  3. introduces a tax credit for capital losses on SMEs’ individual saving plans; and<\/li>\n
  4. provides for (a) an exemption from the withholding tax on profits paid to foreign UCITS funds, as well as to those established in a EU or EEA Member State, and whose manager is subject to the home country\u2019s supervision pursuant to the AIFMD, and (b) the exclusion from taxation of capital gains registered by the above mentioned funds.<\/li>\n<\/ol>\n

    https:\/\/www.gazzettaufficiale.it\/atto\/serie_generale\/caricaDettaglioAtto\/originario?atto.dataPubblicazioneGazzetta=2020-12-30&atto.codiceRedazionale=20G00202&elenco30giorni=true<\/em><\/a><\/p>\n

    #legalnews #italianlaw #2021ItalianBudgetLaw #CarotenutoStudioLegale<\/p>\n","protected":false},"excerpt":{"rendered":"

    The \u201c2021 Italian Budget Law\u201d: extends to 30 June 2021 the validity of the \u201cGuarantee Italy\u201d, which will also operate on non-recourse assignments and financing transactions with debt renegotiation, of…<\/p>\n","protected":false},"author":2,"featured_media":151,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[31],"yoast_head":"\nEntry into force of the \u201c2021 Italian budget Law\u201d - Carotenuto Studio Legale<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Entry into force of the \u201c2021 Italian budget Law\u201d\" \/>\n<meta property=\"og:description\" content=\"The \u201c2021 Italian Budget Law\u201d: extends to 30 June 2021 the validity of the \u201cGuarantee Italy\u201d, which will also operate on non-recourse assignments and financing transactions with debt renegotiation, of…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/\" \/>\n<meta property=\"og:site_name\" content=\"Carotenuto Studio Legale\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-14T13:40:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-23T14:26:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/carotenutolex.com\/wp-content\/uploads\/corporate.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"640\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Carotenuto Studio Legale\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Carotenuto Studio Legale\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/\"},\"author\":{\"name\":\"Carotenuto Studio Legale\",\"@id\":\"https:\/\/carotenutolex.com\/en\/#\/schema\/person\/b5054dce8b91d81b67e68fc17191d0dc\"},\"headline\":\"Entry into force of the \u201c2021 Italian budget Law\u201d\",\"datePublished\":\"2021-01-14T13:40:18+00:00\",\"dateModified\":\"2021-03-23T14:26:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/\"},\"wordCount\":216,\"publisher\":{\"@id\":\"https:\/\/carotenutolex.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/carotenutolex.com\/wp-content\/uploads\/corporate.png\",\"keywords\":[\"corporate\"],\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/\",\"url\":\"https:\/\/carotenutolex.com\/en\/publications\/news\/entry-into-force-of-the-2021-italian-budget-law\/\",\"name\":\"Entry into force of the \u201c2021 Italian budget Law\u201d - 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