With the Budget Law 2019, even if only for the year 2019, investing in innovative start-ups will be particularly convenient. There are two concrete innovations introduced:
- 1. one addressed to IRPEF and IRES subjects: the measure of facilitation for the relative deductions increases from 30% to 40%;
- 2. one aimed exclusively at entities liable for corporate income tax, other than innovative start-up companies: for these entities, the facility is increased, for the year 2019, from 30% to 50% in cases of acquisition of the entire share capital of innovative start-ups, provided that the entire share capital is acquired and maintained for at least 3 years
