💻 Digital and innovationOpen💶 Incentivi.gov.it (Governo)

Tax credit for R&D, technological innovation, design, and aesthetic conception

The measure grants a tax credit to stimulate business investments in Research and Development, Technological Innovation (including 4.0 paradigms and circular economy), Design, and Aesthetic Conception. The incentive can be used as an offset via the F24 form in three equal annual instalments starting from the subsequent tax period.

For Ustica: May be of interest to all businesses and production activities in Ustica (from crafts to typical agriculture and services) that make investments in technological innovation, circular economy, design, or the development of new processes and products. The incentive offers a tax credit usable as an offset via the F24 form.

Who can apply

All enterprises resident in the State territory (including sole proprietorships and permanent establishments) that comply with workplace safety regulations and social security contribution payments, and are not subject to insolvency proceedings or disqualification sanctions.

How to apply

Direct use as an offset via the F24 form in three annual instalments, subject to the preparation of the accounting records and technical certifications required by law.

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Automatic summaries in Italian: the official text of the call prevails.