The Revenue Agency, with provision no. 350036 of 9 September last, approved the model of communicationicasupplementary statement referred to in Article 1 of Legislative Decree no. 9 of 2024 August 113, certifying that the investments in the ZES have been made by the deadline of 15 November 2024ica, with the related instructions and definition of the telematic transmission methodsica.
The aforementioned model must be sent to the Revenue Agency, via dedicated softwareicato, from 18 November 2024 to 2 December 2024. Following the presentation of the communiicasupplementary action, a receipt is issued within five days, certifying that it has been taken into account, or rejected, with the indicationicaexplanation of the relevant reasons.
The provision of September 9th replaces the previous one of June 11th, establishing that the communiicasupplementary measures provided for by the previous provision and by the Ministerial Decree of 17 May (municipalicaapplications to be sent from 31 July 2024 to 17 January 2025 and from 3 February 2025 to 14 March 2025) can no longer be submitted as they will be entirely replaced by those sent starting from 18 November 2024.
Please remember that, following receipt of the communicationsications, the Revenue Agency will re-determine the percentage of credit due which will be made known through a directorial provision to be issued by 12 December 2024.
Below is the link to the provision and the form with the related instructions:
https://www.agenziaentrate.gov.it/portale/provvedimento-del-9-settembre-2024
