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Financing of Enterprises


The system of easy credit terms to businesses, governed by the law n° 13 January 28th, 1993 and by Decree No. 96 July 25th, 2003, can be used only by the individual companies.

Decree Delegate N. 65 May 29th, 2007 introduced the tax relief on reinvested profits. In essence the annual profits of budget, achieved by firms in ordinary accounting, if used for investment in capital assets in the same company, do not constitute taxable income to the effects of direct taxes. The tax benefits are recognized up to the value of the intervention of investment within the fourth year following the year of the authorization.

In support of the activities of the industrial research and precompetitive development, specifically oriented toward technological innovation in international cooperation projects promoted within the Eureka network, there are the interventions provided by the Decrees Delegates December 1st , 2006 n. 126 and December 20th, 2007 n. 126.

Another tool to support enterprises is represented by the Fondo Servizi Sociali (Social Services Fund) , managed by the employers' associations and by trade unions, which provides non-repayable contributions  in favor of workers and enterprises.
As far as the firms are concerned, the contribution may vary depending on the number and amount of claims related to:

  • Vocational training projects.
  • Quality Certification.
  • Fulfillment Law 31/98 and its implementing decrees.

The Council of Industry section is composed of:

William Vagnini (ANIS) President
Gianluca Montanari (CDLS) Secretary
Gilberto Piermattei (CSdL) Councilor
Pier Paolo Villani (ANIS) Councilor


Anis
Activities
A.N.I.S. Associazione Nazionale Industria San Marino

Piazzetta Bramante Lazzari, 2
47890 San Marino (Repubblica di San Marino)
Tel. +39 0549/873911
Fax +39 0549/992832
E-mail: anis@anis.sm
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