The general objective is to address the issue of low level of employment, capital stock and investment in activities with positive externalities. More in detail, the scheme seeks to foster sustainable new investments and job creation by beneficiaries. Moreover, it aims to mitigate regional disparities with a heterogeneous aid intensity. The scheme is targeted on companies of different size (both large and SMEs) operating in several sectors. Taxpayers could apply for DTB for some types of investments specified in the regulation, identified on the basis of the project value, its objective, the field of intervention and other criteria.
