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 50.000.000

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.

Tax exemption on capital gains for individuals arising from the sale of shares in startups or innovative SMEs, including through indirect investment in OICR, provided that the OICR shares are acquired by December 31, 2025, and held for at least three years.