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CREDITO D'IMPOSTA TRANSIZIONE 5.0: L?"AGENZIA ENTRATE RIDENOMINA IL CODICE TRIBUTO 7079


Aggiornamento dell?"Agenzia delle Entrate sul credito d?"imposta Transizione 5.0: cambia la denominazione del codice tributo “7079”, senza impatti operativi per le imprese. L?"articolo 8 del Decreto-legge n. 38/2026, modificato dall?"articolo 1, lettera a), del decreto-legge n. 42/2026, ha introdotto per il 2026 un contributo in favore delle imprese che hanno presentato comunicazioni "Transizione 5.0" relative a investimenti in beni strumentali e per attività di ricerca, sviluppo e innovazione. Il contributo è riconosciuto sotto forma di credito d?"imposta ed è pari all?"89,77% dell?"importo richiesto. L?"agevolazione riguarda: gli investimenti in beni strumentali previsti dagli allegati A e B della Legge n. 232/2016; le spese sostenute per la formazione del personale. Possono accedere al beneficio le imprese che: hanno ricevuto dal GSE la comunicazione attestante la sussistenza dei requisiti tecnici di ammissibilità, secondo quanto previsto dal decreto del Ministero delle Imprese e del Made in Italy del 24 luglio 2024; sono state informate dell?"esaurimento delle risorse disponibili. Codice tributo 7079: cambia solo la denominazioneCon Risoluzione n. 14/E del 16 aprile 2026 è stato istituito il codice tributo “7079” per consentire la fruizione in compensazione, tramite modello F24, del credito d?"imposta in oggetto. Successivamente, con Risoluzione n. 16/E del 23 aprile 2026, lo stesso codice tributo è stato ridenominato come segue:“7079” - denominato “Credito d?"imposta - Articolo 8, del decreto-legge 27 marzo 2026, n. 38”. Nulla cambia rispetto alle modalità di compilazione del modello F24: restano valide quelle già fornite nella richiamata Risoluzione n. 14/E. Fonte: https://www.agenziaentrate.gov.it
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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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