In the context of the Cohesion Law Decree (DL n. 60/2024, art. 8), Published in the Official Gazette n. 107 of the 7 maggio, A rule has been introduced which provides for the "mini development contracts" with an initial endowment of 300 million euros.
This new tool is designed to support medium -sized production investments, with budgets that oscillate between the 5 and i 20 million euros. For these reasons they are defined as "mini" and differ from the development contracts which are aimed at greater entities, with investments starting from 20 millions of euros and higher.
The recipients are companies of any dimension (small, medium or large) operating in critical technologies defined by the new EU Step Regulation. At the moment, The measure is aimed exclusively at the regions of the South.
As for the objectives of the measure it is to be said that they focus on:
- Development and manufacture of critical technologies:
o digital technologies and innovation of "Deep Tech" technologies.
o Clean and efficient technologies in terms of resources, including zero net emissions technologies.
or biotechnology, including critical medicines in the EU list and their components. - Strengthening of value chains in the above sectors.
- Face the shortcomings of labor and essential skills.
Through these objectives, The mini development contracts intend to encourage innovation, improve industrial competitiveness and promote balanced economic growth in the areas concerned.
In data 12 August 2024, The Ministry of Companies and Made in Italy has signed a ministerial decree (Published on the website on October 8th 2024), which sets the rules for mini development contracts and refers to other subsequent measures the indications on the opening of the measurement.
Let's see in detail who the beneficiaries of the measure and the characteristics of the facility are.
Financial resources
As said, Resources from the national program “Research, Innovation and competitiveness " (PN RIC 2021–2027) and intended for the measure in question amount to 300 million euros, thus divided:
• 100 millions of euros are assigned to the program operation 1 (OP 1) del PN RIC 2021–2027, intended to support the realization of the investment plans presented by the SMEs.
• 200 Millions of euros are reserved for the STEP program operation of the PN Ric 2021–2027, intended to support the investment plans presented by both SMEs and large companies.
Furthermore, The initial financial allocation can be increased through further assignments of financial resources, including those from regional administrations. This allows greater flexibility and intervention capacity to further support productive investments in the regions of the South.
Beneficiary companies
The concessions provided for by this decree are accessible to all companies, regardless of their size, who intend to create the investment programs specified in the article 5.
To be admissible, Companies must be regularly established and registered in the Italian business register or, If not residents, possess a legal personality recognized in their state of residence and have at least one operational headquarters in Italy at the time of the first provision of the facility. They have to, Furthermore, operate under ordinary accounting regime, having submitted at least two approved financial statements and not find themselves in liquidation or in bankruptcy procedures aimed at liquidating. Companies must be financially solid, not in economic difficulty according to the definition of the GBER Regulation, and have not received aid considered illegal by the European Commission. Furthermore, must have returned any sums due following revocations of previous facilities and be in compliance with all building regulations, urban planning, of work, the prevention of accidents and environmental protection.
Companies subject to interdictive sanctions are excluded from access to the facilities, with legal representatives sentenced for crimes that prevent participation in public contracts, or that present impedimental causes according to the anti -mafia discipline. In the end, Companies must not have made relocations to the production unit subject to the investment in the two years preceding the application and undertake not to proceed with these delocalizations in the two years following the completion of the investment.
What the concessions consist of
The facilities provided for by this decree are granted in accordance with the article 14 of the Gber Regulation and comply with the intensity established by the State Aid Charter for regional purpose.
Well -known: These concessions are provided in the form of lost -end contributions, covering the eligible expenses according to the following percentages:
• 55% For small businesses;
• 45% For medium enterprises;
• 35% For large companies.
All beneficiary companies are however required to provide a financial contribution equal to at least the 25% of the total eligible expenses, using own resources or through external funding.
The granting of these percentages is subject to approval of the changes to the state aid card for regional purpose, as required by the communication of the Commission C(2024) 3570 end of the 31 maggio 2024. If this change is not approved, The contribution percentages will be reduced by five percentage points.
Furthermore, for expenses relating to consultancy connected to the realization of the investment plan, The concessions are granted to 50% of eligible expenses, Based on the article 18 of the Gber Regulation.
These concessions aim to encourage investments in strategic technologies, in particular supporting small and medium -sized enterprises in strengthening their innovative and competitive ability.
Eligible expenses
The eligible expenses for mini development contracts concern the purchase and construction of fixed assets, according to what defined by the articles 2423 and following of the civil code, and must be strictly connected to the objectives of the requested investment program. The main categories of eligible expenses include:
- Company land and accommodation: until 10% of the total admissible production investment,
- Masonry and assimilated works: until 40% of the total admissible production investment,
- Machinery, plants and equipment: Purchase of new machinery, plants and equipment, including those for the production of energy from renewable sources or cogeneration, The wall works excluded. These must be necessary and sized according to the needs of the production unit,
- Computer programs and intellectual properties: Software expenses, patents, licenses, Know-How and Untered Technical Knowledge relating to new technologies of products and production processes. For large companies, These expenses are eligible until 50% overall investment.
To be considered eligible, The expenses must:
• concern only new material and intangible assets, purchased at market conditions.
• be intended for exclusive use in the production unit subject to the investment plan.
• comply with the admissibility criteria of expenses for programs co -financed by European structural funds for the period 2021-2027.
• be paid through bank transfers, Sepa Credit Transfer or bank receipts (RI.BA.) To ensure the traceability of operations.
• concern only means strictly necessary for the production cycle, identifiable individually and at the exclusive service of the production unit, excluding means of transport of goods and/or people and vehicles by.
This framework of eligible expenses ensures that financed investments are aimed at enhancing the production and innovative capacity of companies in the regions of the South, promoting strategic and sustainable technologies.
We remain available for information regarding assistance and advice for the preparation of financing applications. It is possible to contact us at n. 081 7871810, or send an e-mail to segreteria@adim.info
