PIR, quote di S.r.l. innovative e P2P

Translated title of the contribution: [Autom. eng. transl.] PIR, shares of innovative Srl and P2P

Research output: Contribution to journalArticle


In the answer to question no. 96/2019, the Revenue Agency confirms that the shares of SMEs established in the form of S.r.l., including innovative start-ups and innovative SMEs, can form the subject of individual savings plans. This indication, in addition to returning the PIRs to their original vocation - the financing of companies that find difficulty in obtaining credit - allows to direct the investment towards dynamic business realities and of an appropriate size for the objectives of long-term savings plans. On the other hand, P2P loans cannot be included in the PIRs.
Translated title of the contribution[Autom. eng. transl.] PIR, shares of innovative Srl and P2P
Original languageItalian
Pages (from-to)67-74
Number of pages8
Publication statusPublished - 2019


  • start up innovative, piani individuali di risparmio, peer to peer lending
  • start up, capital income, peer to peer lending

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