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The communications relating to the investments eligible for the tax credit that the agricultural businesses of the Zes Unica Mezzogiorno will have to send to the Revenue Agency begin today. In order to access the 65% bonus on eligible expenses (80% for those of an environmental and climatic nature and by young farmers) which can be raised to 100% in favor of companies in the forestry sector, the interested parties will have until to January 17, 2025. Le mode hey terms of dispatchconcerning investments in capital goods made from 16 May 2024 to 15 November 2024 by micro businesses and SMEs in the regional sector Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicilyhave been specified in the communication model approved by the Revenue Director’s Provision no. 418393 of 18 November 2024 (as anticipated by ItaliaOggi of 13 November 2024).
The recipients of the provision, regardless of the legal form and accounting regime, are companies active in the primary production sector of agricultural products and in the forestry sector, micro-enterprises, SMEs active in the fishing and aquaculture sector. The beneficiary company must present a certification issued by an auditor attesting the correspondence of the indicated expenses and the related accounting documentation.
Method for sending communication
It must be sent from 20 November 2024 to 17 January 2025 exclusively electronically using the software called “ZESUNICAAGRICOLA”, available free of charge on the website www.agenziaentrate.gov.it. Following the presentation of the Communication, a receipt will be issued within five days certifying the acceptance, or discard, with an indication of the related reasons. The Communication transmitted on the expiry date of the deadline and in the previous four days but rejected by the electronic service is considered timely, provided it is retransmitted within the five calendar days following this deadline.
Until January 17, 2025 it will also be possible to:
a) send a new communicationwhich entirely replaces the one previously transmitted (the last valid communication transmitted replaces all those previously sent);
b) completely renounce the tax credit indicated in the last validly submitted communication.
Use of the tax credit
Companies will be able to use the bonus due starting from the working day following the publication of the provision which makes known the percentage actually usable, in compliance with the spending limit set at 40 million euros for 2024.
Accounting certification
Access to credit is subject to presentation of a certification which certifies the correspondence of the expenses indicated in the communication and the related accounting documentation which must be issued by the statutory auditor.
reproduction reserved
What specific benefits can agricultural businesses in the Zes Unica Mezzogiorno region expect from the tax credit, and how does it aim to support their growth and sustainability?
1. Can you please explain the purpose of this tax credit for agricultural businesses in the Zes Unica Mezzogiorno region and how it will benefit them?
2. What types of investments are eligible for the tax credit, and how were they chosen?
3. What is the timeframe for accessing the tax credit, and what are the specific dates for submission of communications?
4. Who is eligible to apply for this tax credit, and are there any requirements or criteria that must be met in order to be considered?
5. How will this tax credit be administered, and what role does the “ZESUNICAAGRICOLA” software play in the process?
6. Can you discuss the penalties for missing the submission deadline or failing to comply with the guidelines for communication and certification?
7. What challenges do you anticipate that businesses in the Zes Unica Mezzogiorno region may face when attempting to navigate the application process for this tax credit, and how can they prepare in advance to ensure a smooth experience?
8. In your opinion, how significant is this tax credit likely to be for the economic growth and development of the Zes Unica Mezzogiorno region, and what other measures do you think are needed to support small businesses and rural communities in Italy?
