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Incorporated company · applications prepared · ESG
Impact is declared, measured, and then demonstrated.
ColivingLiguria S.r.l. is incorporated and, according to the available deed and company extract, is registered in the ordinary section and inactive. As of 13 July 2026, it has prepared its activation and innovative-startup application, together with a SIAVS declaration based on its existing articles of association. Innovative-startup, SIAVS, and Benefit Company status are not treated as already acquired.
Two frameworks, distinct duties
Benefit Company and SIAVS are distinct paths.
Possible Benefit Company
The status is not evidenced by the deed of incorporation or company extract currently available. It may be evaluated with the appropriate professionals and, if adopted through the required formalities, it will entail common-benefit purposes and periodic reporting duties distinct from SIAVS.
MIMIT · Benefit CompaniesSIAVS
A SIAVS is first an innovative startup and operates exclusively in its declared social sectors. Under its existing articles, ColivingLiguria is applying under sectors d), f), g), h), and q) of the 2026 MIMIT Form A: education and training; cultural heritage and landscape; university education; scientific research of particular social interest; and social housing or temporary residence serving social, cultural, educational, or work needs.
Institutional SIAVS guideNot a Social Enterprise
Article 25(4) of Decree-Law 179/2012 retains its reference to Legislative Decree 155/2006, while the MIMIT Form A updated on 22 May 2026 asks applicants to classify their activities under Article 2 of Legislative Decree 112/2017. The filing follows that operational mapping without applying for or claiming the separate Social Enterprise status.
Three pillars
Separate in data, connected in the theory of change.
Living
Accommodation supporting programmes, learning residencies, students, interns, researchers, and remote work with educational content. LivingRegister governs people, consent, stays, and protected records.
Commenda
Entities, public-finance instruments, budgets, duties, deliverables, and auditable files. It receives only necessary aggregates or references, without duplicating LivingRegister personal data.
Luna
Laboratory and technical demonstrations subject to safety, authorisations, and baselines. Environmental impact will be claimed only after repeatable measurements, with no premature green claims.
One public document
Social-impact description and integrated ESG dossier
One controlled PDF containing the complete Living, Commenda, and Luna annexes. It describes expected impact, keeps current and future statuses separate, and omits the representative’s personal tax code.
FP-SI-00149 pagesAs of 13 July 2026
Unsigned public version. It does not replace any filed or signed document and contains no certified-email correspondence, receipts, notarial notes, or personal attachments.
Investors
Tax relief follows innovative-startup status.
SIAVS status describes the social perimeter, but is not presented here as a separate additional tax bonus. Incentives become relevant only after registration in the special section and must be checked at the investment date.
De minimis IRPEF deduction
For individuals, on up to €100,000 of eligible investment per tax period, held for at least three years. The startup must apply before the investment; the company’s de minimis ceiling applies.
Ordinary incentive
MIMIT also lists the ordinary 30% tax incentive for investments in innovative-startup equity. Eligibility, tax capacity, cumulation, and documentation must be checked with a tax adviser before contributing capital.
Financial transparency
Publish what exists, with its true status.
Today
The internal financial register currently tracks mainly expenditure and preparation. It is not presented as a public financial statement or published line by line.
After launch
Approved accounts, ESG indicators, and deviations from targets will be published in a readable form, with dates and scope. Any annual Benefit report will be published only if that status is formally adopted.
Always protected
Bank details, non-public tax records, identities, signed contracts, receipts, and application files remain in their proper systems.