{"id":19208,"date":"2024-12-22T14:44:54","date_gmt":"2024-12-22T13:44:54","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=19208"},"modified":"2024-12-22T14:44:54","modified_gmt":"2024-12-22T13:44:54","slug":"startup-e-pmi-innovative-le-detrazioni-fiscali-premiano-solo-gli-incrementi-di-capitale","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/startup-e-pmi-innovative-le-detrazioni-fiscali-premiano-solo-gli-incrementi-di-capitale\/","title":{"rendered":"Startup e PMI Innovative: le detrazioni fiscali premiano solo gli incrementi di Capitale"},"content":{"rendered":"<h3><\/h3>\n<p>L&#8217;Agenzia delle Entrate, con la risposta all&#8217;interpello 219\/2024, ha chiarito aspetti fondamentali della normativa che regola gli investimenti agevolati in startup e PMI innovative. Questo pronunciamento, incentrato sulla distinzione tra conferimenti di capitale e altre modalit\u00e0 di investimento, conferma un principio centrale: solo gli investimenti diretti volti a incrementare il capitale sociale delle imprese rientrano tra quelli agevolabili.<\/p>\n<h4>Quadro Normativo<\/h4>\n<p>Il sistema di agevolazioni fiscali per startup e PMI innovative \u00e8 stato istituito dal <strong>Dl 179\/2012<\/strong> e successivamente ampliato dal <strong>Dl 3\/2015<\/strong>. La normativa consente:<\/p>\n<ul>\n<li><strong>Detrazioni Irpef<\/strong> per le persone fisiche.<\/li>\n<li><strong>Deduzioni Ires<\/strong> per le persone giuridiche.<\/li>\n<\/ul>\n<p>Il <strong>Decreto Ministeriale 7 maggio 2019<\/strong> definisce le modalit\u00e0 operative, regolando anche gli investimenti indiretti tramite intermediari qualificati, come gli Oicr (Organismi di Investimento Collettivo del Risparmio).<\/p>\n<h4>Chiarimenti sull&#8217;Investimento Agevolato<\/h4>\n<h5><strong>Investimenti Diretti e Indiretti<\/strong><\/h5>\n<p>Gli investimenti agevolati possono avvenire:<\/p>\n<ol>\n<li><strong>Direttamente:<\/strong> Tramite conferimenti in denaro per la costituzione o l&#8217;aumento di capitale sociale.<\/li>\n<li><strong>Indirettamente:<\/strong> Tramite Oicr qualificati, purch\u00e9 questi ultimi investano almeno il 70% del proprio patrimonio in startup o PMI innovative.<\/li>\n<\/ol>\n<h5><strong>Esclusione del Mercato Secondario<\/strong><\/h5>\n<p>La risposta all\u2019interpello stabilisce che:<\/p>\n<ul>\n<li>Solo i <strong>conferimenti in denaro<\/strong> per la costituzione o l&#8217;aumento di capitale sono considerati agevolati.<\/li>\n<li>Gli <strong>acquisti di partecipazioni sul mercato secondario<\/strong> non rientrano nella definizione di investimento agevolato.<\/li>\n<\/ul>\n<p>Questa interpretazione si basa sulla <strong>ratio della normativa<\/strong>, che mira a incentivare la nascita e lo sviluppo di nuove imprese, obiettivo non raggiunto tramite l&#8217;acquisizione di partecipazioni preesistenti.<\/p>\n<h4>Implicazioni per gli Intermediari (Oicr)<\/h4>\n<p>Gli Oicr devono rispettare il vincolo di composizione del 70% del patrimonio investito in startup o PMI innovative. A tal proposito:<\/p>\n<ul>\n<li>Solo le partecipazioni ottenute tramite conferimenti in denaro o aumenti di capitale contano per il calcolo della soglia.<\/li>\n<li>Gli investimenti effettuati tramite acquisti sul mercato secondario non contribuiscono al raggiungimento di questa soglia.<\/li>\n<\/ul>\n<h4>Conseguenze per gli Investitori<\/h4>\n<ol>\n<li><strong>Accesso alle Agevolazioni Fiscali:<\/strong>\n<ul>\n<li>Gli investitori possono beneficiare di detrazioni o deduzioni solo per gli investimenti in capitale sociale.<\/li>\n<li>L\u2019acquisto di partecipazioni sul mercato secondario, pur essendo una strategia di investimento, non consente l\u2019accesso alle agevolazioni.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Strategia di Investimento:<\/strong>\n<ul>\n<li>Gli Oicr e gli investitori devono concentrare le proprie operazioni su startup e PMI innovative attraverso conferimenti diretti per massimizzare i benefici fiscali.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h4>Conclusioni<\/h4>\n<p>La risposta all\u2019interpello n. 219\/2024 ha fornito una chiara distinzione tra gli investimenti agevolati e quelli non agevolati:<\/p>\n<ul>\n<li><strong>Agevolati:<\/strong> Conferimenti in denaro in sede di costituzione o aumento di capitale.<\/li>\n<li><strong>Non agevolati:<\/strong> Acquisti di partecipazioni sul mercato secondario.<\/li>\n<\/ul>\n<p>Questo chiarimento rafforza l&#8217;obiettivo del legislatore di sostenere la crescita di nuove imprese, incentivando forme di finanziamento che aumentino il capitale sociale delle startup e PMI innovative.<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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fiscali<\/p>\n","protected":false},"author":4,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[8],"tags":[227,228,229,230,231],"class_list":["post-19208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-contabilita","tag-agevolazioni-fiscali","tag-investimenti","tag-oicr-qualificati","tag-pmi-innovative","tag-startup-innovative"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Startup e PMI Innovative: le detrazioni fiscali premiano solo gli incrementi di Capitale - Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"Approfondisci la normativa sugli investimenti agevolati in startup e PMI innovative: solo i conferimenti in denaro per l\u2019aumento di capitale danno diritto 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