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DECRETO FISCALE: INCREMENTATO LO STANZIAMENTO PER IL CREDITO D'IMPOSTA ZES UNICA MEZZOGIORNO


Con la pubblicazione in Gazzetta Ufficiale della legge di conversione del decreto Fiscale (Dl n. 155/2024) vengono confermate le disposizioni relative al credito di imposta per gli investimenti nella Zes unica per il Mezzogiorno contenute nell'Art. 8.Viene infatti prevista la possibilità di includere, nella comunicazione integrativa, gli ulteriori investimenti realizzati nel periodo compreso tra il 1° gennaio 2024 e il 15 novembre 2024, rispetto a quelli risultanti dalla prima comunicazione presentata dal 12 giugno al 12 luglio 2024.Tale previsione permette alle imprese interessate di dichiarare nuovi investimenti o incrementare l'importo degli investimenti già comunicati ed usufruire, quindi, di un credito d'imposta maggiore.Inoltre: il comma 1-bis dell'art. 8 del decreto dispone l'incremento di 4.690 milioni di euro della contabilità speciale 1778 intestata all'Agenzia delle entrate; il comma 1-ter del medesimo articolo dispone l'erogazione di un contributo, nel limite complessivo di 50 milioni di euro per l?"anno 2024, per consentire il riequilibrio dei Piani economici finanziari delle concessioni aventi a oggetto la progettazione, la costruzione e la gestione di un?"infrastruttura passiva a banda ultra-larga nelle aree bianche delle regioni Lazio, Sicilia e Calabria.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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