Italy’s tax authorities issued Protocol No. 406943/2024 on 6 November 2024, updating the model form for the supplementary communication required by qualifying taxpayers to receive tax credit benefits for investments made in single special economic zones (Single SEZ).
This updated form follows after the tax authorities issued a model form on 9 September 2024 for eligible taxpayers to receive tax credits for investments in the single SEZs.
As per the newly updated rules, qualifying taxpayers must submit a supplementary electronic communication between 18 November 2024 and 2 December 2024 to confirm the realisation of listed investments and report any higher or additional qualifying investments that may be eligible for tax credits.