The channel for submitting applications for the use of the c. is opentax income reserved for businesses in the agricultural, fishing and aquaculture sectors who in 2023 purchased capital goods to be used in production structures in the South. The communication form can be sent exclusively electronically from today until 18 November 2024. The Revenue Agency communicates this.
The tax credit is reserved for companies active in the sectors of primary production of agricultural products, fishing and aquaculture which in 2023 carried out investments in new capital goods, intended for production structures located in the assisted areas of the Campania, Puglia, Basilicata, Calabria, Sicily, Sardinia, Molise regions and in the assisted areas of the Abruzzo region. As the provision specifies, access to credit is subject to the submission of a communication to the Revenue Agency where certain information must be indicated such as, for example, the data of the beneficiary company and the investment project.
The communication can be sent, even through an authorized intermediary, exclusively through the “CIMAGRICOLTURA23” software available on the Revenue website; in the five days following the presentation of the communication, a receipt will be issued certifying the acceptance or rejection, with the indication of the relevant reasons. As specified by the provision, communications sent on November 18, 2024 will be considered valid and in the previous four days but discarded by the electronic service, provided they are retransmitted within the five calendar days following this deadline.
The amount of usable credit is calculated by multiplying the credit requested by the percentage obtained by comparing the spending limit (equal to 90 million euros) to the total amount of credits requested. This percentage will be made known with a provision from the Agency, to be issued by 28 November 2024. The credit can only be used for compensation via the F24 form.