Ragusa – Until July 12, 2024 it will be possible to request from the Revenue Agency the contribution, under tax credit, by companies that invest or that, during the year, have already invested in capital goods to be allocated to production structures already existing or which are installed in the unique SEZ of Southern Italy.
This was communicated by the Councilor for Economic Development of the Municipality of Ragusa Giorgio Massari, who underlines that “the communication for the expenses incurred or to be incurred this year can be sent, by the beneficiary or by an appointed person, exclusively electronically via the “ZES UNICA” software, available on the Revenue Agency website. Until July 12th, interested companies will send communications relating to new investments made starting from January 1st and until November 15th 2024. The beneficiary, after signing the communication to confirm the data indicated, is required to keep the documentation. Within ten days of the deadline for submitting the communications, the provision identifying the percentage of relief actually due will be issued. Starting from the following day it is possible to benefit from the tax credit for the portion corresponding to the investments already made on the date of sending the communication for which the required certification has been issued and the relevant electronic invoices have been received”.
The tax credit can only be used as compensation.
Starting from 31 July 2024 and by 17 January 2025, in order to be able to use the tax credit for investments not yet made on the date of submission of the communication or made but for which the relevant electronic invoices have not been received on the same date or the requested certification has not been issued, the beneficiary is required to submit one or more supplementary communications using the same communication model. In the event of multiple mailings, please note that the last supplementary communication validly sent replaces all those previously sent. The tax credit can be used starting from the working day following the issue of the specific receipt.
