On Oct. 1, ITA Tax informed of tax credit for investments in Zls.
ITA Tax informed of publication of Decree of Aug. 30, 2024 re tax credit for companies.
Main Points
The decree of the Presidency of the Council of Ministers of Aug. 30, 2024, published in the gazette No 226 of Sep. 26, 2024, defines the methods of access to the tax credit.
Which is recognized to companies for the purchase of new capital goods, to be allocated to the Simplified Logistics Zones (Zls), made from May 8 - Nov. 15, 2024.
The incentive was introduced by art 13 of Legislative Decree 60/2024 re further urgent provisions on cohesion policies (#211492); now eligibility and exclusion are explained.
Effectiveness
A specific communication, which will be later determined, must be sent to ITA Tax from Dec. 12, 2024 until Jan. 30, 2025, in which the expenses incurred are highlighted.
Regulators
ITA Tax
Entity Types
Auditor; Corp
Reference
PR, 10/1/2024; OG 226, 9/26/2024; Decree 8/30/2024
