The Directorate General for Business Incentives of the Ministry of Economic Development published the 3 District Circular 2018 n. 269210 'New Sabatini. Changes to the Circular n. 14036 of the 15 February 2017 ', accompanied by a series of substitute attachments.
With this Circular the list of intangible assets related to the "4.0 Industry" National Plan has been adapted, in relation to which the maximum contribution can be recognized in the light of the changes introduced by the 2018 Budget Law (Article 1 paragraph 32).
The list of intangible assets included in the investments for which the amount is applied, for the purposes of calculating the contribution, an interest rate equal to 3,575% is shown in theAnnex 6 / B.
In addition, some simplifications were introduced regarding the documentation to be attached to applications for facilitations and requests for disbursement, and some aspects were specified regarding the procedures for carrying out documentary checks on affidavit declarations substituted by companies in the context of requests supply.
On this last point it was specified that, in any case, the Ministry will periodically define a sample of the companies to be checked in order to verify the veracity of the declarations substitutive of notoriety issued by the same companies at the request stage. supply
The Circular and its attachments can be consulted by clicking here.