The procedure for communicating Transition 4.0 credits is operational subject to the new monitoring obligation introduced byarticle 6, DL 39/2024and governed by Mimit implementing decree 24.4.2024.
With the publication of resolution no. 19/E/2024, credit compensation subject to the sending of a prior and/or completion communication had been suspendedpending the issuing of an implementing decree which approved the communication models.
The Transition 4.0 tax credits, the use of which is subordinated to the new communicative fulfillmentare the following:
- tax credit for investments in material assets 4.0, which paragraph 1057-bis of article 1, L. 178/2020, carried out from 1.1.2023;
- tax credit for investments in intangible assets 4.0, of which ai paragraphs from 1058 to 1058-terarticle 1, L. 178/2020, carried out from 1.1.2023;
- tax credit for investments in R&Dwhich paragraph 200article 1, L. 160/2019, carried out from 1.1.2024;
- tax credit for investments in ITwhich paragraph 201article 1, L. 160/2019, carried out from 1.1.2024;
- tax credit for investments in design and aesthetic conceptionreferred to in paragraph 202, article 1, L. 160/2019, carried out from 1.1.2024;
- tax credit for investments in IT aimed at achieving digital innovation 4.0 objectives, of which ai paragraphs 203fourth period, 203-quinquies and 203-sexies, article 1, L. 160/2019, carried out from 1.1.2024;
- tax credit for investments in IT aimed at achieving ecological transition objectivesof which ai paragraphs 203fourth period, 203-quinquies and 203-sexies, article 1, L. 160/2019, carried out from 1.1.2024.
It follows, in particular, that the tax credits accrued for investments in 4.0 capital goods carried out in tax periods prior to 2023although interconnected belatedly, they must not be communicated; at the same time investments booked before 2023 and hinged on the disciplines of paragraphs 1056 and 1057 of article 1Law 178/2020, even if completed in 2023, they remain excluded from compliance.
For the purposes of communication and consequent use of credits, it is necessary distinguish two casesas specified in article 1, paragraph 4, Mimit directorial decree 24.4.2024:
- The investments in capital goods and in R&D&I&D that are meant carried out starting from 30.3.2024date of entry into force of Legislative Decree 39/2024, which are subject to the obligation to send two communications (preventive and completion);
- investments in capital goods carried out from 1.1.2023 (from 1.1.2024 for R&D&I&D) to 29.3.2024which are subject exclusively to the obligation to send the completion communication.
The directorial decree of 24.4.2024 approved two distinct communication models:
- The model for investments in new capital goods functional to the technological and digital transformation of businesses (form 1 available on the GSE website), composed of a frontispiece and two sections (respectively goods in Annex A and goods in Annex B annexed to Law 232/2016);
- The model for investments in research and development activitiestechnological innovation, design and aesthetic conception (form 2 available on the GSE website), consisting of a title page and six sections, relating to each eligible case.
There procedure for transmitting communication models has been active since 12:00 last 29.4.2024on the website of the Energy Services Manager (GSE), and consists of saving and compiling editable PDF templates (form 1 and 2), in affixing the digital signature of the legal representative e when sending each communicationindividually, via certified email to the following address: [email protected]
The subject of communications transmitted via PEC it should be the following:
- In the case of preventive communication: “Preventive communication_Tax code or VAT number of the company”;
- In the case of completion communication: “Communication of completion_Tax code or VAT number of the company”.
The content of communications relating to credits for investments in capital goods 4.0 contemplate:
- the classification of the assets in Annexes A and B annexed to Law 232/2016;
- The cost incurred in relation to each asset;
- The accrued tax credit in the “investment realization period” and;
- there distribution of credit quotas over the yearsfor compensatory purposes.
The communications relating to credits for investments in R&D&I&D require analytical indication of the composition of the total amount of eligible expensesof the calculation base possibly netted by other contributions and subsidies received, the tax credit accrued in “investment realization period” and, in the appropriate section D, the distribution of the credit quotas over the years, for compensation purposes.
It no longer appears, as happened in previous models communication to the MISE referred to in the directorial decree of 6.10.2021which the new models are inspired by, the request for indication of any other public subsidies received on the same expenses.
