In the current economic environment, innovation is the key to sustainable growth. Innovative start-ups like Heiwit S.p.A. represent the future of numerous industries, from technology to sustainability, and offer a great opportunity for investors not only financially, but also fiscally. Thanks to the tax incentive policies put in place by the Italian government, those who decide to invest in these start-ups can take advantage of important tax benefits, including an IRPEF deduction of 50%. Let's see together how this incentive works and why investing in Heiwit S.p.A. could be one of the best decisions for your portfolio.

The deduction does not refer to the purchase of the tokens, but to the investment in equity directly or via the CrowFundMe platform.

Incentives for Innovative Start-ups: the regulatory context

The Relaunch Decree, which came into force in 2020, introduced several measures to support innovative start-ups. Among these, one of the most relevant for investors is the possibility to benefit from a 50% tax deduction on the amount invested in innovative start-ups. These subsidies are governed by the Interministerial Decree of 28 December 2020 and fall under the “de minimis” regime, i.e. a European regulation that allows member states to grant small amounts of aid to companies without the need for prior authorisation by the European Commission.

The objective of these measures is to incentivise investment in innovative companies, driving the growth of sectors with high potential for technological and sustainable development. Heiwit S.p.A., as an innovative start-up, fully falls within this framework and offers investors the opportunity to take advantage of these incentives.

What is the “De Minimis” Scheme”

Under the “de minimis” regime, innovative start-ups can receive state aid of up to EUR 200,000 over a three-year period. This aid can take different forms, such as capital grants, tax breaks and soft loans. In the specific case of the 50% IRPEF deduction, this is an incentive for private individuals (natural persons) who invest in the capital of innovative start-ups.

The IRPEF deduction allows investors to recover the 50% of the invested amount in the form of a reduction in Personal Income Tax (IRPEF). However, there are certain conditions to be met in order to qualify for this incentive.

The conditions for accessing the 50% IRPEF deduction

In order to qualify for the 50% IRPEF deduction, the investment must meet certain specific conditions:

1. Type of investmentThe deduction is reserved for investments in innovative start-ups and innovative SMEs. Heiwit S.p.A., as a registered innovative start-up, fits perfectly into this category.

2. Investment DurationTo qualify for the deduction, the investment must be maintained for at least three years. This requirement is intended to ensure a long-term commitment on the part of investors, preventing the incentive from being used for short-term speculative transactions.

3. Maximum deductible amount: The deduction is calculated on a maximum investment of EUR 100,000 for natural persons. Therefore, the maximum deductible will be EUR 50,000. If the investment exceeds this threshold, the excess amount will not qualify for the deduction.

4. Submission of the request: In order to be able to benefit from the deduction, the investor must submit an application through the digital platform made available by the Ministry of Enterprise and Made in Italy (formerly MiSE). It is important to follow the established procedures carefully in order to avoid errors that could jeopardise the recognition of the deduction.

5. Compliance with the “de minimis” regime”As mentioned, innovative start-ups are only eligible for tax incentives if the total amount of state aid received does not exceed EUR 200,000 over three years. This limit must be closely monitored, both by the start-up itself and by investors, to avoid exceeding the ceiling of the “de minimis” regime.

Tax advantages for investors

Investments in innovative start-ups such as Heiwit S.p.A. represent an extraordinary opportunity not only to contribute to the development of high-potential companies, but also to obtain significant tax benefits. Below we look at some of the main tax benefits of investing in innovative start-ups.

IRPEF Deduction

The most obvious advantage is the 50% deduction on the amount invested. For example, if an investor decides to invest EUR 50,000 in Heiwit S.p.A., he will be able to deduct EUR 25,000 from the IRPEF due in the three years following the investment. This results in a direct reduction of the investor's tax burden, which is a considerable advantage over other forms of investment that do not offer such incentives.

Reducing fiscal risk

The tax incentive also helps reduce the risk associated with investing in innovative start-ups, which is notoriously higher than investments in more established companies. Thanks to the IRPEF deduction, investors can reduce the impact of any losses on their assets, making the investment more attractive and less risky.

Portfolio diversification opportunities

Investing in innovative start-ups allows investors to diversify their portfolios, gaining access to emerging sectors such as technology, environmental sustainability, health and digitisation. Heiwit S.p.A., for instance, is positioned in a highly innovative sector, which offers potential high returns in case of success. This type of diversification is particularly interesting for investors looking for new growth opportunities outside the traditional financial markets.

Supporting innovation and the national economy

In addition to direct tax benefits, investing in innovative start-ups like Heiwit S.p.A. means contributing to the development of new technologies and the growth of the national economy. Innovative start-ups play a crucial role in increasing the competitiveness of the Italian economic system, creating skilled jobs and fostering the spread of new ideas and solutions. Investors can therefore feel part of a broader project, which goes beyond a simple economic return.

Procedure for claiming the deduction

Applying for the 50% IRPEF deduction requires some bureaucratic attention. Here are the main steps:

1. Investment Registration: Once an investment in an innovative start-up such as Heiwit S.p.A. has been made, it is necessary to register the investment with the Internal Revenue Service and obtain the relevant certification.

2. Submission of tax returns: The deduction can be claimed through the tax return. Investors must submit the required documentation, including investment certificates issued by the start-up.

3. Monitoring the de minimis regime“It is essential to keep track of the state aid received by the start-up in order not to exceed the EUR 200,000 limit.

Why choose Heiwit S.p.A.

Heiwit S.p.A. is an innovative start-up operating in a high growth potential sector. The company stands out for its high degree of innovation and its commitment to sustainability and digitisation. Investing in Heiwit S.p.A. means not only obtaining tax benefits, but also actively participating in the creation of value in a sector that represents the future of the Italian and global economy.