{"id":1177,"date":"2024-02-28T13:46:05","date_gmt":"2024-02-28T12:46:05","guid":{"rendered":"https:\/\/www.studiobartolinilambertini.it\/?p=1177"},"modified":"2024-02-28T14:49:04","modified_gmt":"2024-02-28T13:49:04","slug":"nuovo-credito-di-imposta-sugli-investimenti-per-la-transizione-5-0-decreto-legge-pnnr-approvazione-consiglio-dei-ministri-26-02-2024-in-attesa-pubblicazione-in-gazzetta-ufficiale","status":"publish","type":"post","link":"https:\/\/www.studiobartolinilambertini.it\/en\/2024\/02\/28\/nuovo-credito-di-imposta-sugli-investimenti-per-la-transizione-5-0-decreto-legge-pnnr-approvazione-consiglio-dei-ministri-26-02-2024-in-attesa-pubblicazione-in-gazzetta-ufficiale\/","title":{"rendered":"New tax credit on investments for the 5.0 transition, &quot;PNNR&quot; law decree, approval by the Council of Ministers 02\/26\/2024, awaiting publication in the Official Journal"},"content":{"rendered":"<h3 class=\"wp-block-heading\">Operational and Regulatory Summary of the New Tax Credit for Transition 5.0<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Who can benefit:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Recipients<\/strong>: Companies resident in Italy and permanent organizations of non-residents operating in Italy.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Validity period:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Applicable years<\/strong>: 2024 and 2025.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Eligible investments:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Eligible goods<\/strong>: New tangible and intangible assets, instrumental to the company, included in annexes A and B to Law 232\/2016.<\/li>\n\n\n\n<li><strong>Requirements<\/strong>: Assets interconnected to the company&#039;s production management system or supply network, leading to a reduction in energy consumption \u22653% for the facility or \u22655% for the processes.<\/li>\n\n\n\n<li><strong>Other admissions<\/strong>: Investments for the self-production of energy from renewable sources and training costs for staff.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Tax credit measures:<\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Up to 2.5 million euros<\/strong>: 35% of the cost.<\/li>\n\n\n\n<li><strong>Over 2.5 and up to 10 million euros<\/strong>: 15% of the cost.<\/li>\n\n\n\n<li><strong>Over 10 million up to 50 million euros<\/strong>: 5% of the cost.<\/li>\n<\/ol>\n\n\n\n<h5 class=\"wp-block-heading\">Incremental bonuses for energy consumption reductions:<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reduction &gt;6%: increases to 40%, 20%, 10%.<\/li>\n\n\n\n<li>Reduction &gt;10%: increases to 45%, 25%, 15%.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Reference legislation:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Legal basis<\/strong>: &quot;PNRR&quot; law decree, press release from the Ministry of Business and Made in Italy of 26 February 2024.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Procedures and certifications:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Communications<\/strong>: Ex ante and ex post presentation at MIMIT.<\/li>\n\n\n\n<li><strong>Consumption reduction certification<\/strong>: By independent evaluator.<\/li>\n\n\n\n<li><strong>Investment realization certification<\/strong>: Confirmation of compliance of investments and interconnection of assets.<\/li>\n\n\n\n<li><strong>Certification of an auditor<\/strong>: Mandatory to certify the expenses incurred.<\/li>\n\n\n\n<li><strong>Certification costs for SMEs<\/strong>: Recognized as an increase in the tax credit up to 10,000 euros.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Use of credit:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mode<\/strong>: Compensable in the F24 model in a single solution by 31 December 2025.<\/li>\n\n\n\n<li><strong>Portability<\/strong>: Uncompensated amount transferable forward for 5 years in annual installments.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Cumulability:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Restrictions<\/strong>: Not cumulative with other bonuses on the same eligible costs (e.g. investment bonus, single ZES in the South).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Implementing provisions:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Future regulation<\/strong>: Specifications to be defined in a specific DM. Two decrees are expected, one on the technical rules, the other on the definition of trainer requirements<\/li>\n<\/ul>\n\n\n\n<p><strong>Training:<\/strong><\/p>\n\n\n\n<p>Training expenses on technologies are also permitted and facilitated, within the 10% of total investments with a maximum limit of \u20ac300,000.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Operational Considerations:<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Planning<\/strong>: Verify the admissibility of investments and plan the necessary certifications.<\/li>\n\n\n\n<li><strong>Documentation<\/strong>: Prepare and maintain documentation for the certification of energy costs and savings.<\/li>\n\n\n\n<li><strong>Deadlines<\/strong>: Monitor the deadlines for communications and for the use of the tax credit.<\/li>\n<\/ul>\n\n\n\n<p><strong>The Studio remains available to companies interested in these facilitative rules for appropriate in-depth analysis and the drafting of analysis and operational action plans.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Sintesi Operativa e Normativa del Nuovo Credito d'Imposta per la Transizione 5.0 Chi pu\u00f2 beneficiare: Periodo di validit\u00e0: Investimenti ammissibili: Misure del credito d'imposta: Bonus [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"1","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-1177","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-senza-categoria"},"_links":{"self":[{"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/posts\/1177","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/comments?post=1177"}],"version-history":[{"count":0,"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/posts\/1177\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/media?parent=1177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/categories?post=1177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiobartolinilambertini.it\/en\/wp-json\/wp\/v2\/tags?post=1177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}