To the tax credit for investments in new capital goods, introduced by the Decree Tax credit for investments in new capital goods, introduced by the Competitiveness Decree, Neither the limit of 250 thousand euros applies, provided for tax credits, nor the general compensation limit of 700 thousand euros foreseen for credits and contributions. Furthermore, The minimum amount of 10 thousand euros to take advantage of the edeDevete, to concern each investment project and not the individual assets that arrive. These are some of the clarifications provided with the circular n. 5/And today,dedicated to the new facility, foreseen by Legislative Decree. 91/2014 for investmentalized by 25 June 2014 al 30 June 2015 in production structures that are based in Italy. The beneficiaries - to be able to take advantage of the tax credit, to be used excluding in compensation of payments due, are resident companies, glientious non -commercial, in relation to the commercial activities carried out, and the stabilizations in Italy of non -resident subjects. In any case, Among the subjects admitting favorable measure also include companies set up after the date of 4 June 2014. As determining the facilitated expenses - the tax credit must be calculated on 15%of the part of the expenses incurred in excess with respect to the average of investments in the five previous tax periods.
However, it is possible to exclude the period in which the investment was higher from the average of the average. The minimum amount 10 thousand euros, Instead, It must be verified in relation to each Delivery project, Entering the charges of direct charges in the calculation of expenses,such as transport and assembly costs. In any case, The measure of favor is not the limit of 250 thousand euros, provided for facilitating tax credits, Nor is it an ilimite general of the equalization of 700 thousand euros foreseen for credits and contributions. What are the investments to be considered - the tax credit applies to the new instrumental assets included in the division 28 "Dimacchinari and equipment manufacture" of the Ateco table 2007. In the case of complex inbeni investments, For the purposes of the facility, the assets not included in the DIVISION also detect 28 and intended for the functioning of the assets of the division, As for examples and software purchased to make the machinery work. The specific circular, In addition to being new, The assets must be instrumental to the activity carried out by the beneficiary company. They are not, Instead, included in the credit, The purchases of Welcome and Consumer Materials, even if contained in the division 28, like peresempio the toner. As regards the requirement of the "novelty", The assets facilitates those already used are already used. Among the exceptions admitted in the practice of practice the goods exposed in the showrooms, used exclusively by demonstrative ascope dealers. How to use the tax credit - the credit must be divided into three annual fees, to be used to deduce payments to be made with the F24 model. IlCredito can be used from 1 January of the second tax period to that of the investment. So, For subjects with a set -up period with the calendar year, in the case of investments made in 2014, The first firm of the credit can be used starting from 1 January 2016. The second share will usable from 1 January 2017, The third from 1 January 2018. If an annual one, or part of it, cannot be used for incapacity reasons, Lastessa can be used in compensation already in the next tax period. When the credit is less - the tax credit is revoked if the assets covered by subsidized investment are not maintained in the company at least until the end of the tax perperiod following the one in which the purchase was made. For example,For a subject with tax period that coincides with the calendar year that has carried out in new instrumental assets in the period between the 25 June 2014 and the 31 December2014, The revocation intervenes if the asset is sold by 31 December 2015. Furthermore, Ildocument of practices specific that, In order not to lose the benefit, The asset subject to dialing must be maintained in production structures located in Italy until the end of the investigations for the investigations.
