CircolariScadenze / adempimentiMemorandum N. 21 April 3, 2024 Bonus 4.0 use with new reporting requirements

3 April 2024

For the purpose of taking advantage of the 4.0 tax credit (and R&D credits), Art. 6 of DL 39/2024 introduced the need to make certain communications to MIMIT.

 

Modalities and deadlines for sending the communication will be established by a special ministerial decree to be issued soon, which will intervene on the DM October 6, 2021 regarding the “old” communication provided for monitoring purposes only.

 

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