{"id":17677,"date":"2021-04-11T17:07:00","date_gmt":"2021-04-11T15:07:00","guid":{"rendered":"https:\/\/dev.beneggiassociati.com\/2021\/04\/11\/investimenti-al-sud-proroghe-e-novita\/"},"modified":"2021-04-11T17:07:00","modified_gmt":"2021-04-11T15:07:00","slug":"investimenti-al-sud-proroghe-e-novita","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/investimenti-al-sud-proroghe-e-novita\/","title":{"rendered":"Investimenti\u00a0al\u00a0Sud, proroghe e novit\u00e0"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><strong>CREDITO D&#8217;IMPOSTA MEZZOGIORNO<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Le agevolazioni che riconoscono un\u00a0credito di imposta\u00a0a favore di chi effettua\u00a0investimenti\u00a0al\u00a0Sud\u00a0sono state disciplinate inizialmente dalla Legge di Bilancio 2016. Grazie ad alcuni provvedimenti, il credito d\u2019imposta \u00e8 stato riconosciuto anche per gli\u00a0investimenti\u00a0effettuati nelle\u00a0ZES\u00a0(zone economiche speciali) e nei\u00a0Comuni del\u00a0Sud\u00a0Italia\u00a0colpiti dal\u00a0sisma\u00a0succedutosi dal 24 agosto 2016. Da ultimo, legge di bilancio 2021 ha previsto anche una nuova proroga al 31 dicembre 2022 del credito d&#8217;imposta specificatamente scaturente dagli\u00a0investimenti\u00a0per l\u2019acquisto di beni strumentali nuovi destinati a strutture produttive nelle \u201czone assistite\u201d ubicate nelle\u00a0Regioni\u00a0del\u00a0Mezzogiorno\u00a0e precisamente:<\/p>\n<ul>\n<li>delle regioni Campania, Puglia, Calabria, Sicilia, Basilicata e Sardegna: si tratta delle regioni meno sviluppate, che ricomprendono quelle in cui il Pil pro-capite \u00e8 inferiore al 75% della media UE;<\/li>\n<li>delle regioni Abruzzo e Molise, vale a dire quelle cd. in transizione, in cui il Pil pro-capite \u00e8 ricompreso tra il 75% ed il 90% della media UE.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Con riferimento alla proroga sino al 31 dicembre 2021 degli Orientamenti in materia di aiuti di Stato a finalit\u00e0 regionale 2014-2020 e della Carta italiana degli aiuti a finalit\u00e0 regionale 2014-2020, infine, \u00e8 stata effettuata anche la\u00a0Comunicazione\u00a0alla Commissione UE della proroga del regime\u00a0SA. 56349\u00a0relativo al credito d\u2019imposta per\u00a0investimenti\u00a0nel Mezzogiorno e nelle Zone economiche speciali (ZES) riferita\u00a0al solo anno 2021.<\/p>\n<p>&nbsp;<\/p>\n<p>Per la fruizione del credito d&#8217;imposta per gli\u00a0investimenti\u00a0nel Mezzogiorno, nei Comuni del sisma del Centro-Italia e nelle zone economiche speciali (ZES), l&#8217;agenzia delle Entrate ha approvato il\u00a0nuovo\u00a0modello\u00a0utilizzabile dal 31 marzo 2021. Le modifiche al\u00a0modello\u00a0di\u00a0Comunicazione\u00a0e alle relative istruzioni si sono rese necessarie in quanto le leggi di Bilancio 2020 e 2021 hanno prorogato l&#8217;agevolazione che riconosce il bonus per gli\u00a0investimenti\u00a0nei luoghi menzionati sino al 2022.<\/p>\n<p>&nbsp;<\/p>\n<p>Il credito d\u2019imposta maturato pu\u00f2 essere utilizzato solo\u00a0in compensazione,\u00a0telematicamente con il\u00a0modello\u00a0F24\u00a0a partire dal quinto giorno successivo alla data di rilascio della ricevuta\u00a0che attesta la fruibilit\u00e0 del credito d\u2019imposta.<\/p>\n<p>&nbsp;<\/p>\n<p>Ogni impresa\u00a0pu\u00f2 presentare\u00a0una o pi\u00f9 Comunicazioni, anche nel corso del\u00a0medesimo anno; ciascuna\u00a0Comunicazione\u00a0pu\u00f2 avere come oggetto\u00a0uno o pi\u00f9 progetti d\u2019investimento\u00a0iniziale; in tal caso qualora la\u00a0Comunicazione\u00a0si riferisca a pi\u00f9 progetti d\u2019investimento si dovr\u00e0 compilare per ogni progetto un distinto modulo del quadro \u201cA\u201d nel relativo\u00a0modello\u00a0di\u00a0Comunicazione.<\/p>\n<p>&nbsp;<\/p>\n<p>Dalle misure agevolative sono\u00a0esclusi\u00a0i soggetti che operano nei settori dell&#8217;industria siderurgica, carbonifera, della costruzione navale, delle fibre sintetiche, dei trasporti e delle relative infrastrutture, della produzione e della distribuzione di energia e delle infrastrutture energetiche, nonch\u00e9 ai settori creditizio, finanziario e assicurativo. Restano fuori dall&#8217;agevolazione anche le imprese in difficolt\u00e0.<\/p>\n<p>&nbsp;<\/p>\n<p>Con riferimento all\u2019agevolazione disposta per i Comuni del Sisma e le ZES segnaliamo che sono soggetti esclusi anche coloro che operano nei settori dell&#8217;agricoltura e della pesca e acquacoltura.<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019agevolazione \u00e8 stata introdotta dall\u2019articolo 1, commi da 98 a 108, della Legge 208\/2015 e riconosce, sotto forma di credito d\u2019imposta, un beneficio a chi effettua l\u2019acquisto (anche mediante locazione finanziaria) di\u00a0beni strumentali nuovi\u00a0da destinare a strutture produttive ubicate nelle regioni del Mezzogiorno (Basilicata, Calabria, Campania, Puglia, Sicilia, Molise, Sardegna e Abruzzo).<\/p>\n<p>&nbsp;<\/p>\n<p>Il\u00a0credito d&#8217;imposta\u00a0per gli\u00a0investimenti\u00a0al\u00a0Sud\u00a0\u00e8\u00a0riconosciuto\u00a0nella misura del:<\/p>\n<ul>\n<li>20% per le piccole imprese;<\/li>\n<li>15% per le medie imprese;<\/li>\n<li>10% per\u00a0le grandi imprese.<\/li>\n<\/ul>\n<p>Il credito d&#8217;imposta \u00e8 attribuibile in relazione agli\u00a0investimenti\u00a0realizzati a decorrere\u00a0dal 1\u00b0 gennaio 2016\u00a0e fino agli\u00a0investimenti\u00a0effettuati a\u00a0fine 2022.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>CREDITO D&#8217;IMPOSTA SISMA<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019agevolazione \u00e8 stata introdotta dall&#8217;articolo 18 quater del Dl 8\/2017\u00a0e prevede il riconoscimento di un credito d\u2019imposta per l&#8217;acquisto (anche in locazione finanziaria) di\u00a0beni strumentali nuovi\u00a0destinati a strutture produttive delle zone del Centro-Italia colpiti dagli eventi sismici e, precisamente, nei\u00a0Comuni\u00a0ubicati in\u00a0Lazio, Umbria, Marche, Abruzzo\u00a0colpiti dagli\u00a0eventi sismici\u00a0succedutisi dal 24 agosto 2016.<\/p>\n<p>&nbsp;<\/p>\n<p>La misura del credito d&#8217;imposta nella misura del:<\/p>\n<ul>\n<li>45% per le piccole imprese;<\/li>\n<li>35% per le medie imprese;<\/li>\n<li>25% per le grandi imprese.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>L\u2019agevolazione riconosciuta inizialmente fino al 31 dicembre 2018, \u00e8 stata prorogata e validata per gli\u00a0investimenti\u00a0effettuati\u00a0fino al 30 dicembre 2020\u00a0grazie alla legge di Bilancio 2020.<\/p>\n<p>&nbsp;<\/p>\n<p>Per quanto detto, dunque, questa fattispecie di credito d&#8217;imposta \u00e8 attribuibile in relazione agli\u00a0investimenti\u00a0realizzati a decorrere dal 7 aprile 2018, ma limitatamente fino alla data del 31 dicembre 2020.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>CREDITO D&#8217;IMPOSTA PER GLI\u00a0INVESTIMENTI\u00a0EFFETTUATI NELLE ZES<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019agevolazione \u00e8 stata introdotta dall&#8217;articolo 5 del Dl 91\/2017\u00a0(decreto Mezzogiorno) e riconosce un\u00a0credito d\u2019imposta\u00a0e\u00a0semplificazioni amministrative\u00a0alle\u00a0imprese nuove\u00a0e\u00a0gi\u00e0 esistenti\u00a0che avviano un programma di\u00a0attivit\u00e0 economiche imprenditoriali\u00a0o di\u00a0investimenti\u00a0di\u00a0natura incrementale\u00a0nelle cd.\u00a0Zone Economiche Speciali\u00a0(ZES) &#8211; individuate e definite all\u2019interno del citato decreto istitutivo.<\/p>\n<p>&nbsp;<\/p>\n<p>Ai fini del riconoscimento dell\u2019agevolazione in commento occorre il rispetto delle seguenti condizioni:<\/p>\n<ol>\n<li>le imprese beneficiarie devono mantenere la loro attivit\u00e0 nell&#8217;area ZES per almeno sette anni dopo il completamento dell&#8217;investimento oggetto delle agevolazioni, pena la revoca dei benefici concessi e goduti;<\/li>\n<li>le imprese beneficiarie non devono essere in stato di liquidazione o di scioglimento.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>Con riferimento al beneficio del credito d&#8217;imposta occorre precisare che la misura dello stesso \u00e8 commisurata alla\u00a0quota\u00a0del\u00a0costo\u00a0complessivo dei beni acquisiti nel limite massimo, per ciascun progetto di investimento, di 50 milioni di euro.<\/p>\n<p>&nbsp;<\/p>\n<p>Il credito d&#8217;imposta \u00e8 attribuibile in relazione agli\u00a0investimenti\u00a0realizzati a decorrere dalla data del Dpcm istitutivo della Zona economica speciale, mentre il termine \u201cfinale\u201d per l\u2019ammissibilit\u00e0 degli\u00a0investimenti\u00a0\u00e8 stato oggetto di proroga, come detto in premessa. Sono considerati agevolabili gli\u00a0investimenti\u00a0effettuati\u00a0fino\u00a0alla data del\u00a031 dicembre 2022,\u00a0grazie a quanto disposto dalla legge di Bilancio 2020.<\/p>\n<p>&nbsp;<\/p>\n<p><u>Un supporto per le imprese, startup e per chi ha\u00a0un\u2019idea di business da sviluppare.<\/u><\/p>\n<p><strong>Richiedi\u00a0un appuntamento per lo sviluppo del tuo business:<\/strong>\u00a0valutiamo la tua idea.<\/p>\n<p>&nbsp;<\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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