1 premise
Article 6 of DL 29.3.2024 No. 39 introduced the need to make certain notifications in order to use tax credits for 4.0 investments and research and development as offsets.
While waiting for the planned implementing provisions from the Ministry of Enterprise and Made in Italy, the Internal Revenue Service had suspended the possibility of using these tax credits for offsetting by Res. 12.4.2024 No. 19.
With FAQ 16.4.2024, the Revenue Agency then provided further guidance in this regard.