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ZES UNICA AGRICOLTURA: APPROVATO IL MODELLO DI COMUNICAZIONE PER LA FRUIZIONE DEL CREDITO D'IMPOSTA


Con Provvedimento del 18 novembre l'Agenzia delle Entrate ha approvato il modello di comunicazione per l?"utilizzo del contributo, sotto forma di credito d?"imposta, per gli investimenti nella Zona economica speciale per il Mezzogiorno – ZES unica, in favore delle imprese attive nel settore della produzione primaria di prodotti agricoli e delle imprese attive nel settore forestale e nel settore della pesca e acquacoltura, di cui all?"articolo 16-bis del Dl n. 124/2023.Approvate anche le relative istruzioni, definito il contenuto del modello e le modalità di trasmissione. Il credito d'imposta, da utilizzare in compensazione, è destinato alle suddette imprese, che effettuano investimenti dal 16 maggio 2024 al 15 novembre 2024 relativi all?"acquisizione di beni strumentali destinati a strutture produttive già esistenti o che vengono impiantate nella ZES unica che ricomprende "le zone assistite delle regioni Basilicata, Calabria, Campania, Molise, Puglia, Sardegna, Sicilia, ammissibili alla deroga prevista dall?"articolo 107, paragrafo 3, lettera a), del TFUE, e le zone assistite della regione Abruzzo, ammissibili alla deroga prevista dall?"articolo 107, paragrafo 3, lettera c), del TFUE, come individuate dalla Carta degli aiuti a finalità regionale 2022-2027". Il modello deve essere inviato dal 20 novembre 2024 al 17 gennaio 2025, esclusivamente con modalità telematiche, direttamente dal beneficiario oppure avvalendosi di un soggetto incaricato della trasmissione delle dichiarazioni, mediante i canali telematici dell?"Agenzia delle Entrate. Maggiori dettagli nel provvedimento. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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