(Finance) – Open on the Agenzia delle Entrate una website public consultation on the draft provision which establishes the methods of access to the spontaneous transfer procedure, without the application of penalties and interest, tax credits for research and development activities improperly used.
This was announced by the same Agency specifying that until Wednesday 25 May operators will be able to view the draft and send their orcomments and proposals via email. The Agency “will take into account the contributions for the drafting of the definitive provision, with the aim of sharing with all interested parties the choices underlying the issue of a document that affects a strategic sector for the country’s economic system”.
The provision, explain the Revenue, “governs the methods and terms for accessing the procedure che allows to regularize the undue uses in compensation of the tax credit for research and development activities envisaged by Legislative Decree no. 145/2013, accrued in the tax periods starting from the one following the one in progress at 31 December 2014 and up to the one in progress at 31 December 2019. The provision also approves the model for the request for access to credit transfer procedure, to be submitted electronically by 30 September 2022 “.