Aided FinanceWe consider the aided finance as a lever to accelerate the business development dynamics and support enterprises in the identifying and obtaining the most appropriate grants to support their development programs.
Thanks to the experience and advanced expertise held, we use a strategic financial approach in the design phase of projects in order to minimize the dopant effects of grants and limit the negative side effects.
In the interests of long-term relationships with customers, we always evaluate the real situation of the company and its concrete growth opportunities through the development of the granted program, putting on the first place, therefore, its sustainability and the specific access conditions for the maximization of grant amount in order to avoid that the same grant becomes the dead weight rather than the propellant of the enterprise growth.
We share the risks with the client, linking our fees on the success of the operation. We make sure that the customer is able to effectively access to the grant obtained, supporting her/him since the program initiation up to the phase of the balance settlement, passing through all the intermediate stages of this process.
We provide the customer with the experience and relationship network consolidated in more than 30 years of management of granted programs in order to help choosing the most appropriate instrument and proactively manage all phases of the process of access and obtaining of the concession.
The most appropriate response to development projects, finance at the service of the company's strategic lines
Giuseppe Principe / Founder e partner
The aided scheme varies between 30 % and 50 % of the income arising from the assets covered by the aid, attributable to intangible assets used by the enterprise. The option is exercisable since 2015 and is valid for 5 years. The Italian regulatory framework is the most favourable of the countries which have introduced an aided tax model.
INIZIATIVA, thanks to the long experience in dealing with research and development projects, supports the activities of enterprises from the preliminary feasibility study on the exploitation of the aided scheme by providing an initial quantification of the range of aided resources available.
At the end of the feasibility study, INIZIATIVA offers an integrated support for the technical assistance in the analysis of intangible assets and expenditures relevant for the determination of the “nexus approach”, in the calculation of the benefit made on the basis of methods laid down in the OECD guidelines on transfer pricing, in the exercise of the option envisaged for joining this scheme and, in the definition of the procedure for prior agreement with the Italian “Agenzia delle Entrate” related to the use of intangible assets under Article 1, paragraphs 37-45, of Law n.190/2014 and its subsequent amendments.
INIZIATIVA performs this activity in an integrated way in partnership with tax consultants providing tax and fiscal advice on transfer pricing.