May 15th 2024con the publication of the decree law n. 63, he comes added the new art. 16-bis to the decree establishing the Zes Unica (Legislative Decree 19 September 2023, n. 124, converted, with amendments, by law 13 November 2023, n. 162), which broadens the audience of the subjects benefiting from the incentive, admitting il sector of primary production of agricultural products, of fishing and aquaculture.
The tax credit
Investments which are part of an initial investment project relating to the purchase, also through financial leasing contracts, of new machinery, systems and various equipment intended for production structures that already exist or are set up in the territory, as well as forpurchase of lands e all’acquisitionat the realization or rather to theexpansion of properties instrumental to investments. Land and buildings they can be Also used. The value of land and buildingsBut, cannot exceed 50% of the total value of the subsidized investment.
Example
Se the investment project involves the purchase of a ground and a machine, the first costs 100 thousand euros and the second 50 thousand, the land will be admitted to the benefit for a maximum of 50 thousand euros.
Spending limits and minimums
Il credit of tax And granted In the limit maximum spending of 40 million euros for the year 2024 e i investment projectsthey must be of at least 50.000 euro.
Implementation Decree
We await the decree of the Minister of Agriculture and Sovereigntyfood and forestry, in agreement with the Minister of Economy and finances, That will define the methods of access to the benefit as well as the criteria e the methods of application and use of the tax credit and related controls.
* Marco Saracino is a partner of Studio Saracino in via Piave 47 in Bitonto
Friday 28 June 2024
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