PRO SOLUTO SOLUTIONS 2R CAPITAL BECOME A CUSTOMER FOR INVESTORS BLOG [ENGLISH] Pro-recourse transfer of tax credits Without recourse solutions for tax credits, VAT and IRES Annual and quarterly VAT credits Companies that have accumulated credit VAT can submit a refund request both on a quarterly basis and on an annual basis. Credit VAT is often present in companies that invest, export, supply the public administration or operate in sectors with differentiated VAT rates between purchases of raw materials and sales to their customers. Tax credits The legislation provides for the possibility of transferring certain types of tax credits. Le società che dispongono di questi crediti possono trasferirli senza la necessità di presentare una richiesta di rimborso ed i cessionari li potranno compensare -in base alle vostre normative di riferimento- con i propri debiti fiscali. Crediti IRES e Crediti IRES da IRAP È possibile cedere un credito IRES chiesto a rimborso tramite la dichiarazione dei redditi. Un credito IRES si forma quando una azienda abbia versato all’erario somme non dovute secondo la legge, oppure quando gli acconti informali superino le somme dovute nell’anno di riferimento. I crediti IRAS da IRAP riguardano i periodi di imposta 2007-2011 e sono sorti per la mancata deduzione analitica dell’IRAP relativa al costo del personale dipendente. Sono cedibili pro soluto una volta chiesti a rimborso con apposita istanza. Le soluzioni 2R Capital Crediti Fiscali Solutions for the assignment of tax credits Solutions for Tax Credits Receivables from the Public Administration Sale of trade receivables from the PA. Purchase of receivables from the PA Credits for Incentives Transfer of credits for incentives Purchase of Credits for Incentives Tax credits for the Relaunch Decree Transfer of tax credits Purchase Ecobonus Credits 2R CAPITAL INVESTORS CONTACTS BLOG [ENGLISH] Copyright | 2R Capital SpA | Milan, Via Albricci 8 | CF and VAT number 05886030963 | Legal notes 2R Capital SpA is subject to management and coordination by 2R Capital Investment Management Limited info@2rcapital.com

2R Capital Investment Management Limited is a London-based independent asset management firm focussed on long-only and alternative investment strategies in Europe. Our goal is to preserve our investors’ capital, to seek maximum compounded investment returns and to conduct our business with the highest integrity. EMAIL US Pillar 3 Privacy Notice Contacts 5th Floor, 2 Queen Anne’s Gate Buildings, Dartmouth Street, London, SW1H 9BP Tel. +44 208 194 5600 2R Capital Investment Management Limited is registered in England & Wales, Reg. 10244316, and is authorised and regulated by the Financial Conduct Authority (FRN: 802538).