{"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":"credit-complementaire-zes-2025","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2026\/04\/08\/credit-complementaire-zes-2025\/","title":{"rendered":"Cr\u00e9dit d'appoint ZES 2025"},"content":{"rendered":"<p>Nous informons que le l\u00e9gislateur, avec l'art. 1, paragraphes 448 \u00e0 452, de la Loi de Finances 2026 (Loi n\u00b0 199\/2025) a introduit un <strong>cr\u00e9dit d'imp\u00f4t suppl\u00e9mentaire<\/strong> destin\u00e9 aux entreprises qui, entre le 18 novembre et le 2 d\u00e9cembre 2025, ont transmis la communication int\u00e9grative attestant de la r\u00e9alisation effective, avant le 15 novembre 2025, d\u2019investissements \u00e9ligibles dans <strong>ZES Unica Mezzogiorno<\/strong>.<\/p>\n<p><!--more--><\/p>\n<p>Pour pouvoir b\u00e9n\u00e9ficier de cet avantage suppl\u00e9mentaire, les entreprises concern\u00e9es doivent envoyer une nouvelle communication \u00e0 l'Agence des revenus, pendant la p\u00e9riode allant du <strong>15 avril et 15 mai 2026<\/strong>, affirmant que <strong><u>pas<\/u> avoir b\u00e9n\u00e9fici\u00e9 du cr\u00e9dit d'imp\u00f4t \u201cTransition 5.0\u201d<\/strong> au titre des m\u00eames investissements.<\/p>\n<p>Le nouveau cr\u00e9dit suppl\u00e9mentaire :<\/p>\n<ul>\n<li><strong>est \u00e9gal \u00e0 14,6189% <\/strong>du montant du cr\u00e9dit d'imp\u00f4t d\u00e9j\u00e0 demand\u00e9 via la pr\u00e9c\u00e9dente communication compl\u00e9mentaire, portant le cr\u00e9dit total d\u00fb \u00e0 <strong>75%<\/strong>;<\/li>\n<li>comme avoir fiscal principal, il ne peut \u00eatre utilis\u00e9 qu'en compensation par le biais du mod\u00e8le F24, via les services t\u00e9l\u00e9matiques de l'Agence des recettes (Entratel ou Fisconline), <strong>p\u00e9riode du 26 mai au 31 d\u00e9cembre 2026<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Tout en restant \u00e0 votre disposition pour tout doute ou demande d'\u00e9claircissement, nous profitons de l'occasion pour vous adresser nos meilleures salutations.<\/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\/fr\/wp-json\/wp\/v2\/posts\/1401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/comments?post=1401"}],"version-history":[{"count":1,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1401\/revisions"}],"predecessor-version":[{"id":1402,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1401\/revisions\/1402"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=1401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=1401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=1401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}