Attention: new obligations for the Industry 4.0 Tax Credit and the Research, Development, Innovation and Design Tax Credit
The national government has established, through Legislative Decree 29 March 2024 n. 39 (tax-superbonus decree), the introduction of new rules for the use of the Industry 4.0 Tax Credit and the Tax Credit for Research, Development, Innovation and Design.
The new procedures came into force on March 30, 2024.