The GSE has made available in editable format the communication templates to offset tax credits for Transition 4.0 plan investments. The communication, therefore, from 29/04/2024 can be filled in and sent via PEC, as provided for in the MIMIT decree of April 24, 2024, published on the same date (29/04/2024) on the ministerial website, and anticipated by the April 25, 2024 communiqué. In a nutshell, under Article 6 of DL 39/2024 and the April 24, 2024 DM:
- for investments from March 30, 2024, the advance notice (with the total amount of investments to be made and the breakdown of the credit for use) must be submitted, updating the notice ex post upon completion of the investments;
- for investments made from January 1, 2023 (January 1, 2024 for the R&D credit) to March 29, 2024, only the ex post communication needs to be submitted.
For this purpose, MIMIT has approved two different templates for reporting data and other information to be provided:
- one for investments in new capital goods functional to the technological and digital transformation of enterprises (contained in Annex 1 to the Ministerial Decree of April 24, 2024 and online on the GSE website as “Form 1”);
- another relating to investments in research and development, technological innovation, design and aesthetic conception (contained in Annex 2 to the aforementioned DM and available on the GSE website as “Form 2”).
