We would like to inform you that GSE has publishedicato yesterday further FAQs on the procedural methods for accessing the tax credit 5.0
The following responses are particularly noteworthy.
For the communityication relating to the placing of orders for capital goods 4.0 and self-production plants is it necessary to make a down payment of at least 20 percent of the acquisition cost for each individual good?
No, a separate down payment is not required for each individual investment. It is sufficient that the company can demonstrate that it has paid at least 20% of the total cost of investments in capital goods 4.0 (including ancillary costs) and at least 20% of the total cost of self-production plants. If the project includes multiple suppliers of capital goods 4.0 and multiple suppliers for the self-production plant, the payment of at least 20% of the total cost of investments can also be made to just one of the suppliers of capital goods 4.0 and to just one of the suppliers of the self-production plant.
If the intervention is already completed, it is still necessary to proceed with the communicationicaex ante action or it is possible to fill in the form directlyicaex post action?
In the event of an intervention already completed, it is still necessary to proceed with the credit reservation via the communicationicaex ante action, indicando that the intervention has already been completed. If the booking is confirmed, it will be possible to proceed directly to sending the communicationicaex post action (commonicacompletion phase), without going through the “20% Confirmation” phase.
