Law 124/2017 provides for the publication, by June 30 of each year, of the complete and detailed list of public aid and grants received (disbursed and collected) in the exercise of the business activity during the previous year.
The subjects who have the obligation are all those registered in the Business Register: joint stock companies (Spa, Srl, Sapa); partnerships (Snc, Sas); sole proprietorships carrying out business activities; cooperative societies (including social cooperatives).
In addition to non-commercial bodies and social cooperatives that carry out activities in favor of foreigners.
All state aid is subject to publication as long as the total amount exceeds € 10,000. If, on the other hand, the individual aids added together do not exceed a total of € 10,000, there is no obligation to publish any of these.
The amount is on an annual basis and must be counted according to the cash criterion (disbursed / collected) and not on the basis of the concession.
The following aids / contributions are subject to the obligation: grants; subsidies; grants (including capital, operating and / or interest grants); advantages (including, for example, public guarantees on loans received, as well as, the use of public goods at advantageous conditions compared to market prices).
The tax advantages that are due to the majority of companies (eg Tax credit for capital goods) are not subject to the obligation to publish.
Our company has received benefits under the state aid regime and the de minimis regime for which there is an obligation to publish in the National State Aid Register pursuant to art. 52 of Law 234/2012. Here is published the publication of aid and public contributions.