Investment tax credit in capital goods 4.0 and 5.0
- Interested Parties
- enterprises resident in the territory of the State of any legal form, economic sector they belong to, size and tax regime for determining the income of the enterprise;
- including permanent establishments of nonresidents;
- excluding enterprises in voluntary liquidation, bankruptcy, compulsory liquidation, arrangement with creditors without continuity of business or subject to other insolvency proceedings, recipients of prohibitory sanctions.