companies invested in Capital goods with high technological value (tangible or intangible) shall Forwarded to the Ministry of Economic Development (state) Letter by November 30, 2022.
In particular, the Paragraph 191fourth sentence, of Article 1 of Law 160/2019, with specific reference to Investments in capital goods in accordance with Art Attachments a And the B to Law No. 232/2016provided that: For the sole purpose of allowing the Ministry of Economic Development to obtain the necessary information to Progress assessmentAnd the spread and the effectiveness of facilitation measures On the subject, companies that use the tax credit must implement a Communication with the Ministry of Economic Development.
approved model with Administrative Decree of October 6, 2021And the Consists of Title page to indicate personal data and company economics Which benefited from the tax credit, as well as from two sections To indicate information related to, respectively, Investments in physical commodities 4.0 Referring toAppendix A to Law No. 232/2016 that they Investments in intangible assets 4.0 Referring toAppendix B of Law 232/2016.
contact form, Digitally signed by the legal representative of the companyIt must be submitted in electronic form By PEC to the address [email protected] According to the drawings available on the Mise website and inAttachments 1 From the aforementioned Administrative Decree of October 6, 2021.
With regard to investments within the scope of application of the regulations in accordance withArticle 1, paragraphs 1056 to 1058-ThirdLaw 178/2020Contact form goes Sent by the tax return filing date indicating each tax period in which the investments are made.
especially, By November 30, 2022 A specific message should be sent to Mise via PEC regarding the following investments carried out in the 2021 tax period:
- Investments in physical capital goods 4.0 Referring toAnnex A Law No. 232/2016
- Capital goods whose operation is controlled by computerized systems or managed by suitable sensors and actuators – The first group, Appendix A (such as, for example, machine tools for removing, wrapping and packaging machines, machine tools and systems for adjusting the surface properties of products);
- Quality Assurance and Sustainability Systems – The second group, Appendix A (such as inspection systems and material characterization);
- Devices for human-machine interaction and to improve the ergonomics and safety in the workplace with the logic «4.0» – Group III, Appendix A (such as offices and workstations equipped with ergonomic solutions).
- Investments in intangible capital goods referred to inAppendix B Law No. 232/2016
- Software, systems, systems integration, platforms and applications.
Additional requests are made within the form Some statistical information Such as, for example, if the company has benefited from it in connection with the investments mentioned above other public subsidiesor if it has benefited from Manager vouchers or who Innovation Manager.
It is also necessary to specify a As technologies enable paradigm 4.0 yes Reconnect investmentsand choice one or more of the following: Advanced manufacturing solutionAnd the additive manufacturingAnd the augmented realityAnd the simulationAnd the Horizontal/vertical integrationAnd the Industrial Internet of ThingsAnd the Cloud computingAnd the Electronic securityAnd the Big data and analyticsor other (to be specified).
Please remember that Submit a contact form in the question It is not a prerequisite for applying the tax creditThe data and information contained therein were obtained by the Ministry of Economic Development for the sole purpose Monitor progress Of the mitigation measures referred to above, after the transition from the old over-consumption system to the new system of tax credits, with the aim of reaching a greater number of small and medium-sized enterprises.
in the end It does not specify the failure to submit the formAnd therefore, Effects on financial management control About the correct application of the facilitation system.
Finally, we point out that they are expected Communication similar to the following facilitation measures:
- Tax credit for research and development, technological innovation, design and aesthetic concept – Approved contact form with a special document Decree of October 6, 2021must be digitally signed by the legal representative of the company and sent via PEC to the address [email protected]
- Training Tax Credit 4.0 – The approved contact form with a special document Decree of October 6, 2021must be digitally signed by the legal representative of the company and sent via PEC to the address [email protected]
Also in these cases, the contact form must be submitted By the date of filing the tax return Referring to each tax period in which the investment is made.
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