BONUS ZES, ZLS E AGRICOLTURA: COMUNICAZIONI ENTRO IL 1° GIUGNO PER I CREDITI D?"IMPOSTA 2026


Scade lunedì 1° giugno il termine per l?"invio delle comunicazioni relative ai crediti d?"imposta per gli investimenti nelle ZES unica 2026, nella ZES unica settore agricolo, pesca e acquacoltura e nelle Zone logistiche semplificate (ZLS) 2026. Gli operatori economici interessati devono trasmettere il modello, esclusivamente in via telematica, con l?"indicazione delle spese agevolabili, sia per gli investimenti già effettuati sia per quelli che si prevede di realizzare nel corso del 2026. Il termine originario del 30 maggio, cadendo di sabato, è stato automaticamente prorogato al primo giorno lavorativo successivo, ossia a lunedì 1° giugno, che rappresenta quindi la scadenza effettiva per l?"adempimento. Si tratta di tre diverse agevolazioni, ZES unica, ZES agricoltura e ZLS, accomunate dallo stesso adempimento iniziale: l?"invio della comunicazione telematica entro il termine previsto. I modelli e i software necessari sono disponibili sul sito dell?"Agenzia delle Entrate.Restano invece differenziati, per ciascun regime agevolativo, sia il periodo di riferimento delle spese ammissibili sia le successive scadenze per la comunicazione integrativa prevista a chiusura della procedura. Fonte: https://www.agenziaentrate.gov.it
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38068 Rovereto (TN)
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