With two subsequent notes circular sent only to potentially interested pharmacies – therefore located in the regions of Calabria, Campania, Puglia, Sicily, Basilicata, Molise, Sardinia and Abruzzo – we reported the publication, initially, of Legislative Decree 124/2023, establishing the ZES tax credit , and then of the Ministerial Decree 17.5.2024 which regulated the times and conditions of use as well as determining the potential beneficiaries [le due ns. circolari recano la data del 13 ottobre 2023 e del 6 giugno 2024 e le rendiamo entrambe cliccabili così da consentire a tutti di prendere piena cognizione dell’integrale regolamentazione di questa delicata quanto articolata vicenda].
Finally, yesterday, as stated in the title, Measure no. was also published. 262747 with which theThe Revenue Agency has made the communication form available to those entitled to send it – exclusively electronically – of the request for access to ZES credit.
The transmission of the model it is possible from yesterday 12 June until 12 July next for what concerns:
- is expenses supported in the period between 1 January 2024 and the date of transmission of the model;
- and so be it the expenses that intends/believes to support in the period between the model transmission date and November 15, 2024.
As for the amount of expenses under a), the provision adds – even if it is completely intuitive – that the taxpayer will be able to use the tax credit with regard to the amounts corresponding to the investments already made on the date of sending the application but limited, it is clear, to electronic invoices delivered to the ES.
As regards the expenses under b), e therefore the investments still to be made at the time of sending the request or made but for which the electronic invoice and the related SdI receipt are still missingthe taxpayer will be able to submit afurther communication [che andrà a integrare quella precedentemente trasmessa, in sostanza così sostituendola] starting from July 31st and by January 17th 2025.
So, for example, if my overall investment project is equal to €200,000 – which we remind you is the minimum investment amount to be able to benefit from the ZES credit – and I spent €120,000 from 1 January to 15 June 2024, so that I will incur additional €80,000 from 16 June to 15 November 2024, I’ll have to indicatepresenting the model (let’s say) on June 16, 2024, both amounts in the communication.
Next, continuing with the example, I will have to send – in the period between, as mentioned, 31 July 2024 and 17 January 2025 [così specifica il provvedimento] – supplementary declaration where I will insert the electronic invoices received by the ES after 16 June 2024, the date assumed to be the date of sending the first communication.
Furthermore, the ZES tax credit, unlike some previous bonuses, can be used – limited, of course, to what has already been spent up to the date of submission of the application [nell’esempio, il 16 giugno 2024] – starting from the day following the publication of the Measure which will be issued by July 22nd, although, mind you, not before the date of realization of the investment.
Lastly, for the credit to be certain, it will be necessary to produce a specific certification of the expenses incurred issued by a statutory auditor registered in section A of the National Register of Statutory Auditors or, for companies obliged by law to carry out statutory audits, by the person in charge to the review.
(Marco Righini – Aldo Montini)
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