{"id":196,"date":"2022-07-25T14:52:47","date_gmt":"2022-07-25T12:52:47","guid":{"rendered":"https:\/\/www.boscoloepartners.com\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/"},"modified":"2022-12-07T18:40:42","modified_gmt":"2022-12-07T17:40:42","slug":"growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation","status":"publish","type":"post","link":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/","title":{"rendered":"Growth tax relief (ACE) that may be used at the group level in tax consolidation"},"content":{"rendered":"\n<p><strong>The question<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>In 2021 a company benefited from the innovative growth tax relief scheme known as &#8220;ACE&#8221; (&#8220;super&#8221; version), which decreased its taxable income. The company participates in the Italian national tax consolidation programme, and thus completes section GN of the Italian income tax return. What tax base does the consolidating entity need to consider when determining tax prepayments for 2022? Does it need to consider the change due to the growth tax relief scheme of the subsidiary, or the income gross of this?<br>A. P. \u2013 Benevento<\/p><\/blockquote>\n\n\n\n\n\n<p>The innovative growth tax relief scheme provisions of <strong>Article 19 of Legislative Decree 73\/2021<\/strong> do not establish exceptions from ordinary rules, thus permitting the use of the relief at the group level in tax consolidation. Consequently, the surplus of the normal and super versions of the scheme \u2013 in the latter case net of the share transformed into a tax credit \u2013 automatically form the single growth tax relief return attributed to tax consolidation up to the group&#8217;s total income.<strong> <\/strong>When calculating prepayments, the consolidating entity will take account of the normal and super versions of the scheme transferred to consolidation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The question In 2021 a company benefited from the innovative growth tax relief scheme known as &#8220;ACE&#8221; (&#8220;super&#8221; version), which decreased its taxable income. The company participates in the Italian national tax consolidation programme, and thus completes section GN of the Italian income tax return. What tax base does the consolidating entity need to consider [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":95,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Growth tax relief (ACE) that may be used at the group level in tax consolidation - Boscolo &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Growth tax relief (ACE) that may be used at the group level in tax consolidation - Boscolo &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The question In 2021 a company benefited from the innovative growth tax relief scheme known as &#8220;ACE&#8221; (&#8220;super&#8221; version), which decreased its taxable income. The company participates in the Italian national tax consolidation programme, and thus completes section GN of the Italian income tax return. What tax base does the consolidating entity need to consider [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/\" \/>\n<meta property=\"og:site_name\" content=\"Boscolo &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-25T12:52:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-07T17:40:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/\",\"url\":\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/\",\"name\":\"Growth tax relief (ACE) that may be used at the group level in tax consolidation - Boscolo &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\/\/www.boscoloepartners.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg\",\"datePublished\":\"2022-07-25T12:52:47+00:00\",\"dateModified\":\"2022-12-07T17:40:42+00:00\",\"author\":{\"@id\":\"https:\/\/www.boscoloepartners.com\/#\/schema\/person\/dce4284aacab6b59af36bfb2e632137b\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#primaryimage\",\"url\":\"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg\",\"contentUrl\":\"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg\",\"width\":1920,\"height\":700},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.boscoloepartners.com\/en\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Growth tax relief (ACE) that may be used at the group level in tax consolidation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.boscoloepartners.com\/#website\",\"url\":\"https:\/\/www.boscoloepartners.com\/\",\"name\":\"Boscolo &amp; Partners\",\"description\":\"Un nuovo sito targato WordPress\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.boscoloepartners.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.boscoloepartners.com\/#\/schema\/person\/dce4284aacab6b59af36bfb2e632137b\",\"name\":\"Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.boscoloepartners.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8afebcac073d5d28dbe28b74646c522c?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8afebcac073d5d28dbe28b74646c522c?s=96&d=identicon&r=g\",\"caption\":\"Admin\"},\"sameAs\":[\"https:\/\/www.boscoloepartners.com\"],\"url\":\"https:\/\/www.boscoloepartners.com\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Growth tax relief (ACE) that may be used at the group level in tax consolidation - Boscolo &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/","og_locale":"en_US","og_type":"article","og_title":"Growth tax relief (ACE) that may be used at the group level in tax consolidation - Boscolo &amp; Partners","og_description":"The question In 2021 a company benefited from the innovative growth tax relief scheme known as &#8220;ACE&#8221; (&#8220;super&#8221; version), which decreased its taxable income. The company participates in the Italian national tax consolidation programme, and thus completes section GN of the Italian income tax return. What tax base does the consolidating entity need to consider [&hellip;]","og_url":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/","og_site_name":"Boscolo &amp; Partners","article_published_time":"2022-07-25T12:52:47+00:00","article_modified_time":"2022-12-07T17:40:42+00:00","og_image":[{"width":1920,"height":700,"url":"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg","type":"image\/jpeg"}],"author":"Admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/","url":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/","name":"Growth tax relief (ACE) that may be used at the group level in tax consolidation - Boscolo &amp; Partners","isPartOf":{"@id":"https:\/\/www.boscoloepartners.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#primaryimage"},"image":{"@id":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#primaryimage"},"thumbnailUrl":"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg","datePublished":"2022-07-25T12:52:47+00:00","dateModified":"2022-12-07T17:40:42+00:00","author":{"@id":"https:\/\/www.boscoloepartners.com\/#\/schema\/person\/dce4284aacab6b59af36bfb2e632137b"},"breadcrumb":{"@id":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#primaryimage","url":"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg","contentUrl":"https:\/\/www.boscoloepartners.com\/wp-content\/uploads\/2022\/07\/AdobeStock_296082962.jpg","width":1920,"height":700},{"@type":"BreadcrumbList","@id":"https:\/\/www.boscoloepartners.com\/en\/growth-tax-relief-ace-that-may-be-used-at-the-group-level-in-tax-consolidation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.boscoloepartners.com\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Growth tax relief (ACE) that may be used at the group level in tax consolidation"}]},{"@type":"WebSite","@id":"https:\/\/www.boscoloepartners.com\/#website","url":"https:\/\/www.boscoloepartners.com\/","name":"Boscolo &amp; Partners","description":"Un nuovo sito targato WordPress","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.boscoloepartners.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.boscoloepartners.com\/#\/schema\/person\/dce4284aacab6b59af36bfb2e632137b","name":"Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.boscoloepartners.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8afebcac073d5d28dbe28b74646c522c?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8afebcac073d5d28dbe28b74646c522c?s=96&d=identicon&r=g","caption":"Admin"},"sameAs":["https:\/\/www.boscoloepartners.com"],"url":"https:\/\/www.boscoloepartners.com\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/posts\/196"}],"collection":[{"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/comments?post=196"}],"version-history":[{"count":4,"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/posts\/196\/revisions"}],"predecessor-version":[{"id":210,"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/posts\/196\/revisions\/210"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/media\/95"}],"wp:attachment":[{"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/media?parent=196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/categories?post=196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.boscoloepartners.com\/en\/wp-json\/wp\/v2\/tags?post=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}