What is
tax relief accumulation

Tax relief accumulation refers to the possibility of combining multiple incentives for the same investment, within the limits of the costs incurred and, for state aid, the maximum intensities provided for by European legislation and individual measures, also considering the non-competition of tax credits with the tax base.

  • Increases the overall benefit without violating regulatory limits
  • Reduces the risk of errors, penalties, and recoveries
  • Promotes strategic planning of investments and incentives

Eligibility

Who can request
advice on cumulation

Companies with PNRR projects and EU funds

We monitor companies involved in PNRR tenders and structural funds, verifying compliance with the prohibition on double financing for expenses co-financed by European and national resources.

Professionals and administrative offices

We work alongside CFOs, administrative managers, accountants, and consultants who want to compare cumulation rules, build cost-revenue matrices, and reduce the risk of benefit recovery.

Startups and innovative companies

We support innovative startups and SMEs that combine tools such as Transizione 5.0, R&D credits, ZES unica, Nuova Sabatini, and regional contributions in a single investment plan.

Corporate groups and multinationals

We support groups with multiple plants, business units, and projects financed by PNRR, regional, and European funds, which require coordination between state aid, de minimis, and general tax incentives.

SMEs and industrial companies

We support micro, small, and medium-sized enterprises that use multiple tax credits and grants for the same investments and wish to verify limits, possible combinations, and correct disclosure in their tax returns.

Advantages

Advantages

Why choose Investria
for your advice on cumulation

Overview

We analyze all active incentives, map costs and projects, and build sustainable accumulation scenarios for the company.

Risk under control

We verify EU and national limits, specific prohibitions on cumulation and double funding, and correct reporting in project files.

Operational support

We assist you with models, communications, declarations, and internal prospectuses that link individual costs to various subsidies.

We organize your incentive portfolio, so that every euro of investment truly works to its full potential.

Our method

We follow technical and
regulatory process that ensures fast turnaround times and
complete documentation.

We collect data on tenders, tax credits, grants, and bonuses that have been used or are planned, clarifying the time frame, constraints, and objectives of the company.

We link each subsidy to eligible costs and individual projects, creating a matrix that avoids overlaps and gaps.

We analyze calls for proposals, decrees, FAQs, and circulars to identify maximum intensities, expressly provided incompatibilities, and prohibitions on double national or European funding.

We construct alternative cumulation scenarios, estimate benefits and trade-offs, and help choose the most effective combination in the medium term.

We verify that accounting, reporting, technical files, and tax dossiers correctly reflect the allocation of costs among the various subsidies.

We assist you with the use of credits, requests for clarification, and audits on accumulation, aid intensity, and double financing in the event of audits.