We are forwarding for your information the Internal Revenue Service’s FAQ on the subject.
Article 6 of Decree-Law No. 39 of March 29, 2024, stipulates that for the purpose of availing of tax credits for “Transition 4.0” investments, beneficiary companies are required to acommunicate in advance to the Ministry of Business and Made in Italy, electronically, the total amount of investments, the presumed distribution over the years of the credit and its fruition.