{"id":1401,"date":"2026-04-08T13:11:06","date_gmt":"2026-04-08T11:11:06","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1401"},"modified":"2026-04-08T13:11:06","modified_gmt":"2026-04-08T11:11:06","slug":"additional-credit-zes-2025","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2026\/04\/08\/additional-credit-zes-2025\/","title":{"rendered":"Additional credit ZES 2025"},"content":{"rendered":"<p>We inform you that the legislator, by Article 1, paragraphs 448 to 452, of the 2026 Budget Law (Law no. 199\/2025) has introduced a <strong>further tax credit<\/strong> intended for businesses that, between 18 November and 2 December 2025, submitted the supplementary communication attesting to the effective completion, by 15 November 2025, of eligible investments in <strong>ZES Unica Mezzogiorno<\/strong>.<\/p>\n<p><!--more--><\/p>\n<p>To access this additional benefit, interested businesses must send a new communication to the Revenue Agency within the period between <strong>15 April and 15 May 2026<\/strong>, stating that <strong><u>not<\/u> to have benefited from the \u201cTransition 5.0\u201d tax credit\u201d<\/strong> with reference to the same investments.<\/p>\n<p>The further new credit:<\/p>\n<ul>\n<li><strong>is equal to 14.6189% <\/strong>of the amount of tax credit already claimed via the previous supplementary communication, bringing the total credit due to <strong>75%<\/strong>;<\/li>\n<li>As a principal credit, it can only be used for offsetting using the F24 form, through the Revenue Agency's telematic services (Entratel or Fisconline)., <strong>in the period from 26 May to 31 December 2026<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>","protected":false},"excerpt":{"rendered":"<p>Informiamo che il legislatore, con l\u2019art. 1, commi da 448 a 452, della Legge di Bilancio 2026 (Legge n. 199\/2025) ha introdotto un credito d\u2019imposta ulteriore destinato alle imprese che, tra il 18 Novembre e il 2 Dicembre 2025, hanno trasmesso la comunicazione integrativa con cui attestavano l\u2019effettiva realizzazione, entro il 15 Novembre 2025, di [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1401","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1401"}],"version-history":[{"count":1,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1401\/revisions"}],"predecessor-version":[{"id":1402,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1401\/revisions\/1402"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}