PESCARA. Abruzzo companies operating in over eighty municipalities in the region can request the relief provided for investments, of an amount of no less than 200 thousand euros and no more than 100 million euros, made from 1 January to 15 November 2024.
In fact, the window for sending applications relating to the tax credit for companies in the Zes Unica Sud has been open for 48 hours. There are 1.8 billion euros available to companies, which will have to be distributed on the basis of questions sent. By the deadline of 12 July 2024, companies must communicate the amount of eligible expenses to the Revenue Agency. The tax credit percentages are shown in the summary table that we publish on the page.
In the case of Abruzzo, the rate ranges from a minimum of 15% for large companies to a maximum of 35% for small ones, while for medium-sized companies there is a tax credit of 25%. The new single special economic zone was established starting this year with the Southern Decree which unified the SEZs of the regions of Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sicily and Sardinia. However, the areas affected by the bonus that started yesterday do not concern the municipalities of the entire region but are included in a list of 83 centres. These are areas of the European Union in conditions of economic disadvantage in which an exception to the ban on granting state aid is permitted.
PROVINCE OF TERAMO: Ankaran; Castellalto; Castilenti; Colonnella; Counterwar; Corropoli; Giulianova; Mosciano Sant’Angelo; Nereto; Rose Garden of the Abruzzi; Sant’Egidio alla Vibrata; Saint Homer; Teramo; Torano Nuovo.
PROVINCE OF L’AQUILA: Aielli; Avezzano; Calascio; Carsoli; Castel del Monte; Celano; The pit; L’Aquila; Magliano de’ Marsi; Oricola; Ortucchio; Ovindoli; Poggio Picenze; Rocca di Cambio; Rocca di Mezzo; Saint Marys; Santo Stefano di Sessanio; Bursted; Trasacco Pratola Peligna; Raiano; Sulmona.
PROVINCE OF PESCARA: City of Sant’Angelo; Civitella Casanova; Helice; Farindola; Quills; Alan; Bolognano; Bussi sul Tirino; Caramanico Terme; Castiglione a Casauria; Cepagatti; Manoppello; Pescara (partly); Peoples; Rosciano; Hull; Casauria touch.
PROVINCE OF CHIETI: Arielli; Atessa; Casalanguida; Casoli; Castel Frentano; Chieti; Cupello; Fara Filiorum Petri; Fara San Martino; Fillet steak; Fossacesia; Gissi; Guardiagrele; They launch; Miglianico; Monteodorisio; Mozzagrogna; Ortona; Paglieta; Pennapiedimonte; Poggiofiorito; St. John Theatinus; San Martino sulla Marrucina; San Salvo; Santa Maria Imbaro; Torrevecchia Teatina; Vacri; Vast; Villamagna.
Last Tuesday, i.e. the day before the opening of applications, the Revenue Agency approved the form for sending the communication relating to the tax credit and the useful explanations. The first, which can be downloaded in pdf format from the Agency portal, is made up of the following sections.
1) The cover page containing the information on the processing of personal data; the data of the beneficiary company and of any successor company in the event of extraordinary operations; the data of the representative signing the communication; the waiver of the requested credit; the declaration in lieu of an affidavit. 2) Panel A instead relates to the data of the investment project and that of the tax credit. 3) Panel B contains the data of the production structure. 4) Table C includes the list of subjects subjected to anti-mafia checks. 5) Part D must contain the list of other benefits granted or requested, including aid de minimis. 6) Finally, the details of the electronic invoices received and the certification must be entered in section E.
The first step that companies must take to obtain the benefit is completing and sending the communication form, according to the instructions provided by the Revenue Agency and using the appropriate software.
Subsequently, within five days, the Agency makes available the receipt certifying the acceptance or rejection in the reserved area of its website. The rejection is foreseen in the following cases: when the applicant does not have a VAT number at the time of sending; when the details of the electronic invoices indicated in section E do not correspond with the data present in the Revenue Agency database; when the activity code and the cadastral code of the Municipality referring to each production structure, indicated in panel B, do not correspond to those communicated.
This last check is not carried out if the production structure is not yet included in the single SEZ. The applicant, however, must indicate this in the communication. Furthermore, if the communication is sent within the four days prior to the deadline and is rejected, it can be sent again within the following five days. In this case it will be considered timely. Finally, the chronological order of presentation of the requests will not affect the amount recognized to companies.
©ALL RIGHTS RESERVED
For Latest Updates Follow us on Google News
