Manifatture Toscane Ta-Bru S.p.A. — Years 2020–2025
Entries sourced from the Italian National State Aid Register are expressly marked “Source: Italian National State Aid Register – RNA”.
YEAR 2020
• Sviluppo Toscana grant under the Internationalisation call 09-19/FL amounting to EUR 20,320, accrued in 2019 and received on 14/07/2020.
• “Research and Development” tax credit amounting to EUR 80,124, accrued in 2018 and offset through form F24 on 17/02/2020.
• “Research and Development” tax credit amounting to EUR 70,180, accrued in 2019 and still to be used as at 31/12/2020.
• “Research and Development” tax credit amounting to EUR 33,461, accrued in 2020 and still to be used as at 31/12/2020.
• In 2020, the Company benefited from “Legge Sabatini” grants (Art. 2 of Decree-Law No. 69/2013) amounting to EUR 11,638, of which EUR 5,004 remained as at 31/12/2020.
• Operating grants amounting to EUR 15,633 relating to the COVID-19 rental tax credit transferred by the tenant; during financial year 2020, the corresponding tax credit was fully offset through form F24 on 16/10/2020.
• Operating grants amounting to EUR 1,664 relating to the COVID-19 sanitisation and PPE tax credit (Art. 125 of Decree-Law 34/2020); during financial year 2020, the corresponding tax credit was not offset and EUR 1,664 remained as at 31/12/2020.
• Advertising investment tax credit (Art. 57-bis, paragraph 1, Decree-Law 50/2017) amounting to EUR 3,740, accrued in 2019 and offset through form F24 on 16/10/2020.
• In 2020, the Company entered into a EUR 1,500,000 loan backed by the “COVID-19 SME Guarantee Fund – State Aid SA 56966” guarantee.
YEAR 2021
• “Research and Development” tax credit amounting to EUR 70,180, accrued in 2019 and fully offset through form F24 on 18/01/2021.
• “Research and Development” tax credit amounting to EUR 33,461, accrued in 2020; EUR 11,154, corresponding to instalment No. 1 of 3, was offset through form F24 on 16/12/2021.
• “Research and Development” tax credit amounting to EUR 73,519, accrued in 2021 and not yet used as at 31/12/2021.
• In 2021, the Company benefited from “Legge Sabatini” grants (Art. 2 of Decree-Law No. 69/2013) amounting to EUR 5,004; no further amounts remained as at 31/12/2021.
• Operating grants amounting to EUR 1,664 relating to the COVID-19 sanitisation and PPE tax credit (Art. 125 of Decree-Law 34/2020), accrued in 2020; the tax credit was fully offset through form F24 on 18/01/2021.
• Operating grants amounting to EUR 9,621 relating to the relief granted by the Municipality of Signa for the reduction of TARI due for financial year 2021; EUR 604 remained as at 31/12/2021 and would reduce TARI payablein 2022.
• Operating grants amounting to EUR 45,074 relating to a COVID-19 non-repayable grant (Art. 1 of Decree-Law 41/2021), received on 27/04/2021.
• Operating grants amounting to EUR 45,074 relating to a COVID-19 non-repayable grant (Art. 1 of Decree-Law 41/2021), received on 27/06/2021.
• Capital grants amounting to EUR 26,133 relating to the tax credit for the purchase of Industry 4.0 capital goods; during financial year 2021 the corresponding tax credit was not offset and EUR 26,133 remained as at 31/12/2021. It will be used in 3 annual instalments starting from 2022.
• Capital grants amounting to EUR 4,717 relating to the tax credit for the purchase of general capital goods; during financial year 2021 the corresponding tax credit was not offset and EUR 4,717 remained as at 31/12/2021. It will be used in one instalment in 2022.
• Non-repayable capital grant for the capitalisation of enterprises, State Aid SA57891, measure identifier 15900, granted by SIMEST on 11/06/2021, with a nominal amount and aid element of EUR 320,000, received on 27/08/2021.
• Financing for the protection of enterprise capitalisation, State Aid SA57891, measure identifier 15900, granted by SIMEST on 11/06/2021, with a nominal amount of EUR 480,000 and an aid element of EUR 5,195.
• Exemption from payment of the IRAP balance for 2020 amounting to EUR 5,106 pursuant to the provisions of the Relaunch Decree (Decree-Law 34/2020).
YEAR 2022
• Exemption from social security contributions for new hires/conversions to permanent employment during
2021-2022 (Art. 1, paragraphs 10-15, Law 178/2020), State Aid SA.64420, measure identifier 22076, granted on 25/11/2022, aid element EUR 18.29. (Source: Italian National State Aid Register – RNA)
• “Research and Development” tax credit amounting to EUR 33,461, accrued in 2020; EUR 11,154, corresponding to instalment No. 2 of 3, was offset through form F24 on 17/01/2022.
• “Research and Development” tax credit amounting to EUR 73,519, accrued in 2021 and not yet used as at 31/12/2022.
• Tax credit amounting to EUR 26,133 for investments in Industry 4.0 capital goods made in 2021, to be used in 3
annual instalments; during financial year 2022, instalment No. 1 of 3, amounting to EUR 8,711, was used and EUR 17,422 remained.
• Tax credit amounting to EUR 4,717 for investments in general capital goods made in 2021, to be used in a single instalment; the amount was fully used during 2022.
• Operating grant relating to the relief granted by the Municipality of Signa for the reduction of TARI due for financial year 2021; the remaining EUR 604 reduced TARI payable in 2022.
• Tax credit amounting to EUR 12,900 for investments in Industry 4.0 capital goods made in 2022, to be used in 3 annual instalments; during financial year 2022 the amount was not used and remained in full.
• Tax credit amounting to EUR 6,204 for investments in general capital goods made in 2022, to be used in 3 annual instalments; during financial year 2022 the amount was not used and remained in full.
• Energy and gas bonus tax credit accrued in 2022 for a total of EUR 26,483, of which EUR 6,755 was used during the same financial year and EUR 19,728 remained as at 31/12/2022.
YEAR 2023
• Tuscany ERDF Regional Programme 2021-2027 – Action 1.3.1 Internationalisation, project “TABRU INTERNATIONAL 2023”, granted on 18/12/2023, aid element EUR 56,400. (Source: Italian National State Aid Register – RNA)
• Provisions concerning IRAP payments under tax exemptions and tax credits adopted following the economic crisis caused by the COVID-19 pandemic, granted on 07/04/2023, aid element EUR 852. (Source: Italian National State Aid Register – RNA)
• Public call for incentives to private employers in support of employment under the “Patto per il Lavoro”, granted on 23/03/2023, aid element recorded in the RNA equal to EUR 0. (Source: Italian National State Aid Register – RNA)
• Capital grant relating to the 2015 tax credit for new capital goods amounting to EUR 2,701, for the portion recognised in the financial year through the release of deferred income.
• Operating grant for Research & Development activities carried out in 2023 amounting to EUR 30,970.
• Research & Development tax credits from previous years offset for EUR 87,336.
• Capital grant relating to tax credits for new capital goods from previous years amounting to EUR 4,039, for the portion recognised in the financial year through the release of deferred income.
• Operating grants relating to the 2023 energy and gas bonus tax credit amounting to EUR 49,374.
• Remaining energy and gas bonus tax credit from the previous year used for EUR 19,728.
• Capital grant relating to the 2022 tax credit for new Industry 4.0 capital goods amounting to EUR 1,612, for the portion recognised in the financial year through the release of deferred income.
• Capital grant relating to the 2022 tax credit for new general capital goods amounting to EUR 1,303, for the portion recognised in the financial year through the release of deferred income.
• Capital grant relating to the 2023 tax credit for new Industry 4.0 capital goods amounting to EUR 7,700, for the portion recognised in the financial year through the release of deferred income.
• Capital grant relating to the 2022 SIMEST non-repayable grant for the development of the e-commerce platform amounting to EUR 12,500, for the portion recognised in the financial year through the release of deferred income.
YEAR 2024
• Intervention by the Florence Chamber of Commerce in support of Enterprise 4.0 digitalisation for micro, small and medium-sized enterprises in the Metropolitan City of Florence – “Enterprise 4.0 Digitalisation Rules – 2024”, granted on 02/08/2024, aid element EUR 5,175. (Source: Italian National State Aid Register – RNA)
• Automatic tax measures and non-repayable grants in support of businesses and the economy (SA.62668), granted on 04/03/2024, aid element EUR 45,074. (Source: Italian National State Aid Register – RNA)
• Automatic tax measures and non-repayable grants in support of businesses and the economy (SA.62668), granted on 21/02/2024, aid element EUR 45,074. (Source: Italian National State Aid Register – RNA)
• Operating grant from Fondimpresa amounting to EUR 11,620.
• Operating grant for Research & Development activities carried out in 2024 amounting to EUR 51,779.
• Capital grant relating to 2021 tax credits for new capital goods amounting to EUR 4,039, for the portions recognised in the financial year through the release of deferred income.• Capital grant relating to the 2022 SIMEST non-repayable grant for the development of the e-commerce platform amounting to EUR 12,500, for the portion recognised in the financial year through the release of deferred income.
• Capital grant relating to the 2022 tax credit for new Industry 4.0 capital goods amounting to EUR 1,612, for the portion recognised in the financial year through the release of deferred income.
• Capital grant relating to the 2022 tax credit for new general capital goods amounting to EUR 1,303, for the portion recognised in the financial year through the release of deferred income.
• Capital grant relating to the 2023 tax credit for new Industry 4.0 capital goods amounting to EUR 15,400, for the portion recognised in the financial year through the release of deferred income.
• Research & Development tax credits from previous years offset for EUR 61,999.
• Research & Development tax credits from previous years acquired as a result of the merger by incorporation of “MANIFATTURE TOSCANE MTS SRL”, offset in 2024 for EUR 30,298, with EUR 16,509 remaining as at 31/12/2024.
YEAR 2025
• Operating grant for Research & Development activities carried out in 2025, amounting to EUR 31,352.
• Operating grant from the Tuscany Region for the 2023 internationalisation programme, amounting to EUR 56,400.
• Capital grant relating to tax credits for new capital goods purchased in 2021, amounting to EUR 4,013, corresponding to the portion recognised in the current year through deferred income.
• SIMEST non-repayable capital grant for the development of the e-commerce platform in 2022, amounting to EUR 12,500, corresponding to the portion recognised in the current year through deferred income.
• Grant from the Florence Chamber of Commerce for the 2024 Digitalisation – Enterprise 4.0 programme, amounting to EUR 5,175, received in 2025.
• Grant from the Florence Chamber of Commerce for the 2025 internationalisation programme, amounting to EUR 1,558, received in 2025. The Italian National State Aid Register records the measure as granted on 12/06/2025 with an aid element of EUR 1,558.50. (Source: Italian National State Aid Register – RNA)
• Capital grant relating to the Industry 4.0 tax credit for new capital goods purchased in 2022, amounting to EUR 1,612, corresponding to the portion recognised in the current year through deferred income.
• Capital grant relating to the tax credit for generic new capital goods purchased in 2022, amounting to EUR 546, corresponding to the portion recognised in the current year through deferred income.
• Capital grant relating to the Industry 4.0 tax credit for new capital goods purchased in 2023, amounting to EUR 15,400, corresponding to the portion recognised in the current year through deferred income.
• Research & Development tax credit relating to previous years, used for offsetting purposes, amounting to EUR 37,493.
• Research & Development tax credit relating to previous years, acquired following the merger by incorporation of “MANIFATTURE TOSCANE MTS SRL”, used for offsetting purposes in 2025 for EUR 12,632, with EUR 3,878 remaining as at 31/12/2025.
• Employment incentive for the re-employment of unemployed persons receiving employment insurance benefits (ASpI, subsequently NASpI), granted on 28/03/2025, aid element EUR 1,908.10. (Source: Italian National State Aid Register – RNA)
• Exemption from social security contributions for new hires/conversions to open-ended employment contracts during 2021-2022 (Article 1, paragraphs 10-15, Law 178/2020), granted on 21/03/2025, aid element EUR 5,917.01. (Source: Italian National State Aid Register – RNA)
• Social security contribution relief for young workers hired between 1 January 2021 and 30 June 2022 (Article 1, paragraphs 10-15, Law 178/2020), granted on 25/01/2025, aid element EUR 5,974.01. (Source: Italian National State Aid Register – RNA)
