Tax Credits 4.0 and R&D: Updates on Compensation

Decree Law 39/2024 introduced the obligation to submit a communication (both prior and upon completion) of investments made in 4.0 assets and R&D activities as a condition for benefiting from the compensation of the aforementioned tax credits.
The new communication requirement introduced by DL 39/2024 applies to investments:

On April 24, 2024, the Ministry of Enterprises and Made in Italy (Mimit) approved two specific forms to be used for these communications. The submission of these forms is a prerequisite for benefiting from the tax credits in question through compensation in the F24 form.

4.0 Industry Investments
The communication must be submitted using the specific 'Communication form for data concerning the tax credit for investments in capital goods functional to the technological and digital transformation of enterprises under Annexes A and B of Law No. 232 of 2016.'

For investments made between January 1, 2023, and March 29, 2024, the communication must be submitted only after the completion of the investments.
The communication form must be submitted exclusively through the dedicated portal by accessing the 'Transition 4.0 – Access Questionnaires' application.

R&D Investments
The communication must be submitted using the specific 'Communication form for data concerning the tax credit for investments in research and development, technological innovation, design, and aesthetic conception.'
The form must be submitted:

For investments made between January 1, 2024, and March 29, 2024, the form must be submitted exclusively after the completion of the investments.
The communication form must be submitted exclusively through the dedicated portal by accessing the 'Transition 4.0 – Access Questionnaires' application.