Tax code

which tax code to use for the different tax credits?


Transition 4.0 PNRR: The Inland Revenue indicates the tax code to be included in the F24 form to use the various tax credits for companies investing in digitization as compensation. In resolution number 68 / E of 2021 also the instructions for completing the income tax return.

THE 4.0 transitional tax credits fall between measures envisaged by the PNRR, National recovery and resilience plan. The purpose of concessions is to promote digital transformation of companies, by encouraging investments in favor of digitization.

With the resolution n. 68 / E of November 30, 2021 THE’Revenue Agency orders the use of the tax code, already in force, for each of the measures envisaged and gives the instructions to be followed for the recording of the sums in the tax declaration.

Transition 4.0 PNRR: the tax code to use for the different tax credits

The Transition 4.0 tax credits that find place in the PNRR are recognized for companies investing in the following areas:

  • capital goods;
  • research, development and innovation;
  • training in digitization and development of associated skills.

Unlike the other actions implemented by the National Recovery and Resilience Plan, these facilities are already regulated and ready to use.

They are notably governed by the following standards:

  • the tax credit for investments in capital goods 4.0 tangible, 4.0 intangible and standard intangible Article 1, paragraphs 189-190, of the 2020 finance law and article 1, paragraphs 1054 to 1058, of the 2021 finance law;
  • the tax credit for investments in research and development, technological innovation and other innovative activities for the competitiveness of businesses Article 1, paragraphs 198-209, of the 2020 finance law;
  • the tax credit for training costs in the 4.0 technology sector Article 1, paragraphs 46 to 56, of the 2018 finance law.

To allow beneficiaries to benefit from compensation amounts through the model F24, the Revenue Agency with the resolution number 68 / E of November 30, 2021 browse I tax codes already used to use.

Reference resolution Tax code name
Resolution n. 3 / E of January 13, 2021 6933 Tax credit for investments in new capital goods according to appendix A to law no. 232/2016 – art. 1, paragraph 189, law no. 160/2019
6934 Tax credit for investments in new capital goods according to appendix B of law no. 232/2016 – art. 1, paragraph 190, law no. 160/2019
6935 Tax credit for investments in new capital goods (other than the goods referred to in Annexes A and B of Law No. 232/2016) – art. 1, paragraphs 1054 and 1055, law no. 178/2020 “. Regarding both tangible and intangible assets, only the latter is the part financed by the PNRR
6936 Tax credit for investments in new capital goods according to appendix A to law no. 232/2016 – art. 1, paragraphs 1056 and 1057, law no. 178/2020
6937 Tax credit for investments in new capital goods according to appendix B of law no. 232/2016 – art. 1, paragraph 1058, law no. 178/2020
Resolution n. 13 / E of March 1, 2021 6938 Tax credit for investments in research and development, ecological transition, technological innovation 4.0 and other activities

innovative – art. 1, ch. 198 et seq., Law n. 160 of 2019

Resolution n. 6 / E of January 17, 2019 6897 tax credit for training costs for employees in the technological sector provided for in the Plan

National Industry 4.0 – art. 1, paragraphs 46 to 56, of law no. 205/2017 and art. 1, paragraphs 78 to 81, of law no. 145/2018

However, they are not used for Transition 4.0 tax credits linked to the PNRR what follows tax codes.

Reference resolution Tax code name
Resolution n. 3 / E of January 13, 2021 6932 Tax credit for investments in new capital goods (other than the goods referred to in Annexes A and B of Law No. 232/2016) – art. 1, paragraph 188, law no. 160/2019
Resolution n. 13 / E of March 1, 2021 6939 Tax credit for investments in research and development – Incremental measure for investments in southern regions – art. 244, c. 1, DL n. 34 of 2020
6940 Tax credit for investments in research and development – Incremental measure for investments in earthquake regions in central Italy – art. 244, c. 1, DL n. 34 of 2020

Transition 4.0 PNRR: tracking tax credits with the tax return

To allow the monitoring of tax credits used, it is necessary to indicate the sums in the tax returns, in UR.

In particular, for those relating to 2020 it is necessary to proceed according to the instructions described in the table.

Tax credit Tax code Compiling the RU framework
Tax credit for investments in new capital goods according to appendix A to law no. 232/2016 – art. 1, paragraph 189, law no. 160/2019 6933 section I code “2H” and in section. IV line RU120 col. 2
Tax credit for investments in new capital goods according to appendix B of law no. 232/2016 – art. 1, paragraph 190, law no. 160/2019 6934 section I code “3H” and in section. IV line RU120 col. 3
Tax credit for investments in new capital goods (other than the goods referred to in Annexes A and B of Law No. 232/2016) 6935 section I code “L3” and, in order to detect

4 investments relating only to intangible assets (the only ones financed by

PNRR), section IV line RU130 col. 2 and col. 3

Tax credit for investments in new capital goods according to appendix A to law no. 232/2016 – art. 1, paragraphs 1056 and 1057, law no. 178/2020 6936 section I code “2L” and in section. IV line RU130 with 5
Tax credit for investments in new capital goods according to appendix B of law no. 232/2016 – art. 1, paragraph 1058, law no. 178/2020 6937 section I code “3L” and in section. IV line RU130 with 6

Also for the next few years I Transition 4.0 tax credits used will be checked in the same way.

Starting from 2022 tax returns for the 2021 tax year will find a place in the surveillance linked to National recovery and resilience plan also the tax credit for investments in research and development (in tax code 6938) and that for training expenses (in tax code 6897) financed by the PNRR from this year.

All details are contained in the full text of the resolution number 68 / E of November 30, 2021.

Revenue Agency – Resolution number 68 of November 30, 2021
Tax codes for the use in compensation, via form F24, of tax credits induced by the measure “Investment 1: Transition 4.0” – Executive decision of the ECOFIN Council of July 13, 2021, approving the evaluation of the Plan Italy’s recovery and resilience (PNRR)

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