COMUNICATO - Comunicato relativo al decreto 23 aprile 2018, concernente: «Modifiche al decreto direttoriale 4 gennaio 2017, recante le modalita' e i termini per l'utilizzo delle risorse del Programma operativo nazionale 'Imprese e competitivita'' 2014-2020 FESR per la fruizione del credito d'imposta per l'acquisto di beni strumentali nuovi destinati a strutture produttive ubicate nelle regioni del Mezzogiorno». (18A03140)
Con decreto direttoriale 23 aprile 2018 e' stata disciplinata la procedura di ammissione alle risorse del Programma operativo nazionale «Imprese e competitivita'» 2014-2020 FESR dei progetti di investimento delle PMI beneficiarie a seguito delle modifiche introdotte alla misura credito d'imposta dall'art. 7-quater del decreto-legge 29 dicembre 2016, n. 243, convertito, con modificazioni, dalla legge 27 febbraio 2017, n. 18, nonche' dai provvedimenti dell'Agenzia delle entrate del 14 aprile 2017 e del 29 dicembre 2017. Le nuove disposizioni si applicano agli investimenti effettuati a partire dal 1° marzo 2017. I progetti che comprendono esclusivamente investimenti effettuati precedentemente al 1° marzo 2017 restano disciplinati da quanto disposto...
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