Changes to the communication form for the use of the tax credit for investments in Southern Italy, in the municipalities of the earthquake of Central Italy and in the special economic zones (ZES), approved by a provision of the Director of the Revenue Agency of 14 April 2017, as last amended with the provision of the Director of the Revenue Agency of 27 October 2021.
The electronic transmission of the communication model is carried out using the updated version of the software relating to the tax credit for investments in the South, called “Creditoinvestimentisud” (CIM17), available free of charge on the website www.agenziaentrate.it. The updated version of the software is made available from 7 June 2022.