Edited by Vitalba Passarelli, Giovanni Marra and Fabiana Verduci
Register of certifiers
On 21 February 2023, the Ministry of Businesses and Made in Italy (“MIMIT”) published the implementing containing the regulations for the certification of tax credit in the field of R&D, technological innovation, design and aesthetic ideation. This decree established the methods and deadlines for submitting applications for registration in the Register of tax credit certifiers.
The Legislative Decree of 21 June 2022 n. 73 – converted with amendment by law 4 August 2022 n.122 – to art. 23 establishes that in order to facilitate the application of the tax credits in question in conditions of operational certainty, companies can request a certification attesting to the fact that the investments made or to be made can be qualified as R&D activities, technological innovation and design in accordance with the relevant discipline.
Furthermore, this certification can also be requested to ascertain the qualification of technological innovation activities aimed at achieving digital innovation 4.0 and ecological transition objectives, for the purposes of applying the higher rate of tax credit envisaged for these activities.
The subsequent Prime Ministerial Decree of 15 September 2023, pursuant to and for the purposes of the aforementioned art. 23, dictated the provisions regarding certification, establishing first of all the Register of certifiers authorized to issue such certifications and the requirements that the subjects who intend to register in the Register must have.
In particular, they can register in the register:
- natural persons with degree suitable for the subject of the certification, who have not suffered criminal convictions made irrevocable. In relation to the professional field, in the three years preceding the date of submission of the application for registration, they must have carried out proven and adequate activities relating to the presentation, evaluation or reporting of at least fifteen projects;
- companies professionally carrying out consultancy services relating to R&D and innovation projects which at the time of submitting the application are registered in the business register and have their registered office in the national territory; are not subject to insolvency proceedings and are not in a state of liquidation or any other equivalent situation according to current legislation; are not subject to disqualification sanctions pursuant to art. 9 of Legislative Decree 8 June 2001 n.231;
- technology transfer centers in the Industry 4.0 area;
- highly specialized competence centers;
- the European digital innovation hubs (EDIH and Seal of excellence) selected following the restricted calls of the European Commission;
- state universities, legally recognized non-state universities and public research bodies.
The implementing decree contains the provisions regarding IT methods and deadlines for submitting applications for registration in the Register of certifiers, the rules for verifying applications for registration, training and updating and management of the Register. It also establishes the IT methods through which companies must request access to the procedure – including the methods for identifying the certifier – and the respective procedures with which the certifiers must send to MIMIT the certification issued and any further documentation requested.
Specifically, the subjects who possess the requirements indicated by the Prime Ministerial Decree. of 15 September 2023 art.2, send the application for registration in the Register via the information platform available on the Ministry website. Applications can be submitted starting from February 21, 2024 and for one semester. Starting from 1 January 2025, applications can be submitted until 1 March and from 1 July until 30 September of each year. To maintain registration in the Register, the certifiers will be required to demonstrate that the access requirements are maintained over time.
Companies that want to obtain the certification must apply via a specific IT procedure and pay the amount of 252 euros for each certification requested. The certifier, however, must send the certification to the Ministry within 15 days of issuing it to the company to allow the control activity. In the following 90 days, the Ministry may request any additional documentation to be sent by the certifier. If the outcome of the check is negative, the Ministry will communicate the necessary reasons to the certifier and the relevant requesting company, otherwise the certification will become effective and enforceable against the financial administration in the event of subsequent checks.
Extension of the Advertising bonus
Starting from 1 March 2024 and until 2 April 2024 it is possible to submit the communication for access to the tax credit in incremental advertising investments (so-called advertising bonus) for the year 2024, through the Revenue Agency’s telematic services.
The benefit in question is governed by art. 57-bis, paragraph 1-quinquies, of the Legislative Decree of 24 April 2017, converted with amendments by Law no. 96 of 21 June 2017 and subsequent amendments and additions and by the Prime Ministerial Decree. 16 May 2018 n. 90.
The measure provides for the recognition of a tax credit equal to 75% of the incremental value of investments made in advertising campaigns in the daily and periodical press only, including those online, up to a maximum of 30 million euros – which constitutes the national budget available – and within the limits of the European Union on de minimis regulation.
Companies, self-employed workers and non-commercial entities can benefit from the credit if they have made advertising investments equal to at least 1% incremental compared to the advertising investments made in the same category in the previous year. Investments are eligible if made in newspapers and periodicals, including those online, registered in the ROC (Register of Communications Operators) or registered with the relevant Court and equipped with the figure of the Responsible Director.
To be able to access the bonus, taxpayers must file the communication, containing the data of the investments made in the year preceding the one for which the subsidy is requested and the investments to be made in the subsidized year. At the beginning of 2025, those who submitted the communication must send the substitute declaration certifying the investments made. Following this declaration, the publishing department of the Presidency of the Council of Ministers will publish the list of admitted subjects and the related credit due. The credit will be used exclusively for compensation tax payments due via the F24 form to be presented via the Agency’s telematic services.
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