{"id":6445,"date":"2024-03-19T17:58:58","date_gmt":"2024-03-19T16:58:58","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=6445"},"modified":"2024-03-20T18:32:52","modified_gmt":"2024-03-20T17:32:52","slug":"memorandum-n-19-march-19-2024-tax-credit-for-investment-transition-5-0","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2024\/memorandum-n-19-march-19-2024-tax-credit-for-investment-transition-5-0\/","title":{"rendered":"Memorandum N. 19 March 20, 2024 Tax credit for investment transition 5.0"},"content":{"rendered":"<p>1\u2003PREMISE<\/p>\n<p>Art. 38 of DL 2.3.2024 No. 19 (so-called DL &#8220;PNRR&#8221;), published in G.U. 2.3.2024 No. 52, introduced a new tax credit for investments made in 2024 and 2025 related to the 5.0 transition plan.<\/p>\n<p>Implementing provisions<\/p>\n<p>A soon-to-be-issued Ministerial Decree will define the implementing provisions of the facility.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2024\/03\/19-2024-SGBPartners-Tax-credit-for-investment-transition-5.0-New-in-DL-2.3.2024-No.-19-1.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1\u2003PREMISE Art. 38 of DL 2.3.2024 No. 19 (so-called DL &#8220;PNRR&#8221;), published in G.U. 2.3.2024 No. 52, introduced a new tax credit for investments made in 2024 and 2025 related to the 5.0 transition plan. Implementing provisions A soon-to-be-issued Ministerial Decree will define the implementing provisions of the facility. &nbsp; (download pdf)<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6445"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=6445"}],"version-history":[{"count":3,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6445\/revisions"}],"predecessor-version":[{"id":6464,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/6445\/revisions\/6464"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=6445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=6445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=6445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}