Transition 4.0, the MISE models for the communication of investment data are online

Transition 4.0, the MISE models for the communication of investment data are online
Transition 4.0, the MISE models for the communication of investment data are online

Transition 4.0, i am online MISE models for the data communication of the investments of the companies covered by the concession.

With such models, approved with three directorial decrees of 6 October 2021, companies can communicate information relating to investments made for:

  • tax credit for investments in capital goods;
  • tax credit research, development, innovation and design;
  • tax credit training 4.0.

The communication must be sent by the end of the year, or by deadline of December 31, 2021.

The model must be digitally signed by the legal representative of the company and must be sent in electronic format via PEC to the address relating to the facility.

The communication is not considered a necessary requirement to benefit from the facility. The purpose is, in fact, only that of evaluate the progress, dissemination and effectiveness of the subsidy measures.

The failure to send does not preclude the use of the measure, during the control by the financial administration.

Transition 4.0, the MISE models for the communication of investment data are online

A piece has been added to the measures that fall within the Transition 4.0.

I’m online i models, prepared by the MISE, which companies must use for the communication of the data of the investments covered by the concession.

The expiration set for communication is the December 31, 2021, however, failure to forward does not automatically exclude the subjects from the use of the facilitation measures.

The models have been approved with i three directorial decrees of 6 October 2021, which refer to the three different facilities provided.

The first, the tax credit for investments in capital goods, aims to support and incentivize companies that invest in new capital goods, both tangible and intangible, functional to the technological and digital transformation of production processes.

The second, the research, development, innovation and design tax credit, aims to stimulate private spending on research, development and technological innovation to support the competitiveness of businesses and to foster digital transition processes and in the context of circular economy and environmental sustainability.

The third, the 4.0 training tax credit, intends to support companies in the process of technological and digital transformation, creating or consolidating the skills in enabling technologies necessary to achieve the 4.0 paradigm.

Transition 4.0, deadlines for communication and transmission via certified e-mail

The communication of the data of the investments that fall under the Transition 4.0 facility must be sent following the deadline relating to each facility.

The deadline of December 31, 2021 it relates, in fact, only to the facilities that fall under the law of 27 December 2019, n. 160, or the 2020 Budget Law.

For investments relating to law no. 178, or the 2021 Budget Law, the final deadline for transmission of the communication is that of presentation of the tax return of each tax period in which the investments were made.

However, the same model approved with i must be used three directorial decrees of 6 October 2021.

MISE – Data communication model concerning the tax credit for investments in capital goods functional to the technological and digital transformation of companies
Annex 1 to the directorial decree of 6 October 2021.

On the other hand, there are several PEC reference addresses, to which the model must be sent.

For what concern tax credit for investments in capital goods, according to what is also indicated in the directorial decree of last October 6, the communication must be sent to the certified email address [email protected].

About the tax credit for research and development, technological innovation, design and aesthetic ideation, however, reference must be made to the relative directorial decree of the same date. The reference PEC address in this case is [email protected].

Finally, for the training tax credit 4.0, the reference PEC address is [email protected], as indicated in the relative directorial decree.

NEXT Today everyone can heat their home without spending a lot but incredibly few still know it