1 PREMISE
Art. 38 of DL 2.3.2024 No. 19 (so-called DL “PNRR”), published in G.U. 2.3.2024 No. 52, introduced a new tax credit for investments made in 2024 and 2025 related to the 5.0 transition plan.
Implementing provisions
A soon-to-be-issued Ministerial Decree will define the implementing provisions of the facility.