Institutional portal - Municipality of Milan

There is a discount of 50% of the rate for companies established no more than five years ago and in possession of the following requirements:

• the applicant must be a natural person or a family business
• the activity must be aimed at scientific and technological research or at the industrial use of the research results
• in the last three years, the taxpayer must not have carried out an artistic, professional or business activity in the same property, not even in an associated or family form
• the activity must not constitute the continuation of another activity previously carried out in the form of employed or self-employed work (with the exception of the period of compulsory practice for the exercise of arts and professions).