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|
|Number of pages||8|
|Journal||STRUMENTI FINANZIARI E FISCALITÀ|
|Publication status||Published - 2019|
- start up innovative, piani individuali di risparmio, peer to peer lending
- start up, capital income, peer to peer lending