The “Nuova Sabatini” program, promoted by the Ministry of Enterprises and Made in Italy (Mimit), has taken on a new dimension with the introduction of the so-called “Sabatini Green,” an initiative aimed at supporting sustainable and environmentally friendly investments in micro, small, and medium-sized enterprises.
The directorial circular 50031 of December 11th from Mimit has revised the provisions for accessing the incentives, integrating the regulations of the Gber with the changes introduced by the Commission’s regulation (EU) 2023/1315.
The role of the supplier.
In this Sabatini Green, the supplier must declare that the provided goods are part of an environmental project and have appropriate certifications. These goods should not only replace machinery but also contribute to the expansion or diversification of production.
Interested enterprises must make investments falling within the types of aid provided by the EU reference regulation. This includes investments in material and immaterial assets for creating new establishments, expanding existing capacities, or diversifying production.
The importance of requirements certified by the supplier.
To facilitate access to incentives for low environmental impact investments, the circular has modified the sworn declaration of notoriety issued by the supplier. This document must be attached to the request for disbursement of the contribution, certifying compliance with technical and environmental requirements.
The regulation specifies that “low environmental impact” goods must be part of programs aimed at improving the eco-sustainability of products and production processes, accompanied by a European-level environmental product certification.
The application procedure remains unchanged, with the completion of the template forms provided by Mimit. The Budget Law has allocated an additional 100 million to ensure the continuity of Sabatini, confirming support for enterprises engaged in sustainable investment programs.
In conclusion, “Sabatini Green” offers a contribution for plants to enterprises for investments aimed at improving eco-sustainability, covering a wide range of sectors except for financial and insurance activities. The incentives include financing up to 4 million euros and contributions from the Ministry related to the interest on granted funds, thus promoting the transition to a more sustainable economy.
For further information, consult your tax advisor.
