CircolariScadenze / adempimentiMemorandum N. 10 Jan. 28, 2026 Transition 4.0 investment completion notifications (tax credit 2025)

• Introduction and references

For those wishing to take advantage of the “Investments 4.0” tax credit for 2025 (new tangible assets, Annex A), the procedure requires specific communications to the GSE, including notification of completion.

 

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