{"id":15636,"date":"2025-06-10T15:44:41","date_gmt":"2025-06-10T13:44:41","guid":{"rendered":"https:\/\/wipconsulting.it\/?p=15636"},"modified":"2025-10-21T10:48:34","modified_gmt":"2025-10-21T08:48:34","slug":"filippine-il-create-more-act","status":"publish","type":"post","link":"https:\/\/wipconsulting.it\/en\/filippine-il-create-more-act\/","title":{"rendered":"Filippine, il Create More Act"},"content":{"rendered":"

Il\u00a0<\/span>CREATE MORE Act<\/span><\/i>\u00a0(<\/span>Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy<\/span><\/i>) \u00e8 una legge filippina approvata nel novembre 2024 (Republic Act n. 12066) ed entrata in vigore lo scorso febbraio, con l\u2019obiettivo di rendere il Paese una destinazione pi\u00f9 competitiva per gli investimenti, sia locali che esteri. Si tratta di un\u2019estensione e di un miglioramento della precedente legge\u00a0<\/span>CREATE<\/span><\/i>\u00a0del 2021, focalizzata sulla semplificazione del sistema fiscale e sull\u2019ampliamento degli incentivi per le imprese.<\/span><\/p>\n

Obiettivi principali<\/b><\/h6>\n
    \n
  • Attrarre investimenti in settori strategici come manifattura, tecnologia, energie rinnovabili e turismo.<\/span><\/li>\n
  • Rendere il sistema fiscale pi\u00f9 prevedibile, trasparente e competitivo a livello internazionale.<\/span><\/li>\n
  • Semplificare le procedure per l\u2019accesso agli incentivi fiscali e ridurre gli oneri amministrativi per le imprese.<\/span><\/li>\n<\/ul>\n

    \nPrincipali novit\u00e0 introdotte<\/b><\/h6>\n
      \n
    • Riduzione dell\u2019aliquota dell\u2019imposta sul reddito delle societ\u00e0 (CIT)<\/span>:\u00a0dal 25% al 20% per le imprese registrate che optano per il\u00a0<\/span>Enhanced Deductions Regime (EDR)<\/span><\/i>.<\/span><\/li>\n
    • Estensione della durata degli incentivi fiscali:\u00a0fino a 27 anni (rispetto ai 17 precedenti) per progetti di grande portata.<\/span><\/li>\n
    • Doppia deduzione delle spese energetiche:\u00a0deducibilit\u00e0 del 100% (anzich\u00e9 50%) delle spese per l\u2019energia, a vantaggio di settori ad alta intensit\u00e0 energetica.<\/span><\/li>\n
    • Semplificazione delle regole sull\u2019IVA:\u00a0ampliamento delle spese ammissibili per l\u2019esenzione o l\u2019aliquota zero, includendo servizi di sicurezza, consulenza finanziaria, marketing e risorse umane.<\/span><\/li>\n
    • Semplificazione della tassazione locale:\u00a0introduzione di un\u2019imposta locale unica (<\/span>RBELT<\/span><\/i>) fino al 2% del reddito lordo, in sostituzione di altre imposte e oneri.<\/span><\/li>\n
    • Innalzamento della soglia per l\u2019approvazione degli investimenti:<\/span>\u00a0<\/b>solo i progetti con capitale superiore a 15 miliardi di PHP richiederanno la revisione del\u00a0<\/span>Fiscal Incentives Review Board<\/span><\/i>\u00a0(contro la precedente soglia di 1 miliardo).<\/span><\/li>\n
    • Incentivi per imprese ad alto valore:\u00a0esenzioni IVA su acquisti locali e importazioni per aziende con alti volumi di esportazione o investimenti strategici.<\/span><\/li>\n
    • Promozione del lavoro flessibile:\u00a0possibilit\u00e0 per le imprese registrate di adottare il lavoro da remoto senza perdere i benefici fiscali.<\/span><\/li>\n<\/ul>\n

       <\/p>\n

      Una riforma strategica per la crescita<\/b><\/h6>\n

      Il governo filippino considera il\u00a0<\/span>CREATE MORE<\/span><\/i>\u00a0come una riforma chiave per stimolare la crescita economica, aumentare l\u2019occupazione e posizionare il Paese come hub regionale per gli investimenti. La legge \u00e8 stata ben accolta dalla comunit\u00e0 imprenditoriale internazionale, che ne ha riconosciuto i miglioramenti in termini di chiarezza normativa e competitivit\u00e0 fiscale.<\/span><\/p>\n

      \u201c<\/span>Continuiamo a essere una delle economie in pi\u00f9 rapida crescita sia nella regione che nel mondo, nonostante le sfide esterne e locali come eventi meteorologici estremi, tensioni geopolitiche e una domanda globale debole\u201d, <\/span><\/i>ha affermato il Segretario alle Finanze Ralph G. Recto<\/span>.<\/span><\/i>
      \n<\/span><\/i>\u201cRimaniamo ottimisti sulle nostre prospettive per il 2025. Un tasso di inflazione pi\u00f9 basso ci offre pi\u00f9 margine per allentare i tassi di interesse, il che stimoler\u00e0 ulteriormente i consumi. Con l\u2019entrata in vigore di\u00a0<\/span><\/i>CREATE MORE<\/span>, prevediamo che si materializzeranno pi\u00f9 investimenti, soprattutto alla luce del forte interesse commerciale degli investitori esteri<\/span><\/i>\u201d.<\/span><\/p>\n

      Contenuti protetti da copyright\u00a9. \u00c8 vietata la riproduzione, anche parziale, del testo con qualsiasi mezzo, senza autorizzazione.<\/i><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

      Il\u00a0CREATE MORE Act\u00a0(Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy) \u00e8 una legge filippina approvata nel novembre 2024 (Republic Act n. 12066) ed entrata in vigore lo scorso febbraio, con l\u2019obiettivo di rendere il Paese una destinazione pi\u00f9 competitiva per gli investimenti, sia locali che esteri. Si tratta di […]<\/p>\n","protected":false},"author":27,"featured_media":15638,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-15636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-globalcom"],"yoast_head":"\nFilippine, il Create More Act - WIP Consulting | Consulenza strategica<\/title>\n<meta name=\"description\" content=\"Il CREATE MORE trasforma le Filippine in un hub fiscale competitivo: incentivi fino a 27 anni, taglio CIT e investimenti semplici.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wipconsulting.it\/en\/filippine-il-create-more-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Filippine, il Create More Act - 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