THE SIS

The advantages of a SIS (UTOPIA SOCIETA’ DI INVESTIMENTO SEMPLICE)

Venture Capital vehicle aimed at investing in start-ups and unlisted SMEs and subject to a subsidized regime.
Net assets not exceeding Euro 25,000,000

It does not resort to financial leverage

IRPEF

IRPEF subjects are entitled to a tax deduction for an amount equal to 30% of the sum invested, unless the tax relevance of the investment is foreseen within the limits of an amount equal to 1 million euros

IRES

IRES subjects have the right to deduct from taxable income an amount equal to 30% of the sum invested, unless the tax relevance of the investment is foreseen within the limits of an amount equal to 1.8 million euros.