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Benefit Company · SIAVS requested · ESG
Impact is declared, measured, and then demonstrated.
ColivingLiguria is already a Benefit Company. As of 12 July 2026 it is applying for innovative-startup status with a social vocation: the results described here are therefore expected, with baselines, targets, and evidence to build after launch.
Two frameworks, distinct duties
Benefit does not automatically mean SIAVS.
Benefit Company
The articles include common-benefit purposes. Management must balance shareholder interests, common benefit, and stakeholders; the Company prepares an annual report on pursuit of the common benefit and publishes it on its website when applicable.
MIMIT · Benefit CompaniesSIAVS
A SIAVS is first an innovative startup and operates exclusively in its declared social sectors. ColivingLiguria is applying under sectors d), f), and h): education and training, cultural and rural heritage enhancement, and university or postgraduate education.
Institutional SIAVS guideNot a Social Enterprise
The SIAVS application refers to the sectors in Legislative Decree 155/2006 through Article 25(4) of Decree-Law 179/2012. The separate Social Enterprise status governed by Legislative Decree 112/2017 is neither requested nor claimed.
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
Integrated public ESG dossier
One controlled PDF containing the public Living, Commenda, and Luna reports. It describes expected impact and omits the representative’s personal tax code.
PF-IE-00425 pagesAs of 12 July 2026
Unsigned public version. It does not replace any filed or signed document and contains no certified email, 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, the annual Benefit report, ESG indicators, and deviations from targets will be published in a readable form, with dates and scope.
Always protected
Bank details, non-public tax records, identities, signed contracts, receipts, and application files remain in their proper systems.