Yet another extension for the refund procedure for R&D tax credits ordered
Publication date
10/2023
Language
Italian
Decree-Law No. 145/2023, published in the Official Gazette on 18 October 2023 and setting forth "urgent measures on economic and tax matters, in favour of territorial entities, to protect labour and for non-deferrable needs", provided for a new extension of the procedures for the repayment of the tax credit for Research and Development (R&D) activities by establishing that, in paragraph 9 of Article 5 of Decree-Law No. 146/2021, the words "by 30 November 2023" are replaced by the following "... by 30 June 2024".
Edited by Arianna Valenza
Arianna Valenza