Approved exemption measure from IRAP of businesses and professionals who do not avail themselves of employees
During the conversion, the law of 2013 Stability raises any doubt about the application of IRAP. It has been approved an amendment that establishes the state budget of the Ministry of Economy and Finance, the institution, from 2014, of a fund aimed exclusion from Regional Tax on Productive Activities of businesses and professionals who will have the requirements.
From 2014 will be exempted from payment of businesses and professionals (self-employed) who do not avail themselves of employees (or similar) and that employ capital goods worth less than a certain threshold. The maximum amount of capital goods which will trigger the liability to the regional tax on productive activities, will be established by the Minister of Economy and Finance. The annual allocation of the fund will be EUR 248 million in 2014 and € 292 million from 2015.