Apporto

Apporto is an Italian noun that denotes a contribution or input brought to a common undertaking. It derives from the verb apportare or apportare, and ultimately from Latin apportare, meaning to bring to. In everyday language it is often synonymous with contributo or apporto di capitale.

In law and business, apporto most often refers to a contribution to the capital of a company or cooperative. It can be in cash (apporto in denaro) or in kind (apporto in natura), such as property, equipment, or other assets. The value of an in-kind apporto is typically assessed and integrated into the company’s share capital, and may require formal documentation or appraisal by professionals. Apporti can also shape ownership and voting rights in the entity, and they may have tax and regulatory implications depending on the jurisdiction and the nature of the assets contributed.

Beyond formal corporate contexts, apporto is used more generally to describe any participant’s input or provision to a project, such as skills, expertise, or resources. In this broader sense, it emphasizes the contributory role of individuals or groups in achieving a collective objective.

See also: conferimento, capitale sociale, apporto in denaro, apporto in natura, valutazione degli apporti.