As of today, a Tax Guide for the Interior becomes available, which systematizes all the tax benefits that are already in force for the territories of the Interior.
The Interior Tax Guide, prepared by the Secretariat of State for the Valorisation of the Interior and the Secretariat of State for Tax Affairs, with the support of the Tax and Customs Authority, is divided into three chapters, and has information on tax benefits for families, transversal tax benefits (support to companies and investment) and tax benefits to forestry (very important in these territories).
Here you can find information about the incentive given to students enrolled in Institutions of Higher Education (through the accounting of rents as education expenses and the increase in education expenses); benefits to families that transfer permanent residence to the Interior (through an increase in the limit of deductions in IRS for 3 years); encouraging SMEs in the Interior through a reduced rate of corporate income tax (12.5% for the first 25,000 euros of taxable income); incentive to reinvest the profits of companies in the Interior through an increase of 20% of the benefits provided for in the DLRR regime; more favorable conditions of the tax regime to attract investment (i.e., higher deductions from the collection of corporate income tax); exemptions from IMT and IMI for properties located in forest areas and increased expenses (in IRC and IRS) for forest maintenance and defense, among others.
