Tax credit 4.0: extension to March 31, 2026 and clarifications on F24 form

credito imposta 4.0 proroga marzo 2026

With Ministerial Decree of January 28, 2026, published on the MIMIT website, the deadline for submitting completion communications for instrumental assets 4.0 investments completed by December 31, 2025 has been extended to March 31, 2026. The extension affects the procedure illustrated in our circular of June 17, 2025. Additionally, the Revenue Agency published on January […]