Procedure for offsetting 2023-20224 tax credits available

The GSE has made available in editable format the communication templates to offset tax credits for Transition 4.0 plan investments. The communication, therefore, from 29/04/2024 can be filled in and sent via PEC, as provided for in the MIMIT decree of April 24, 2024, published on the same date (29/04/2024) on the ministerial website, and anticipated by the April 25, 2024 communiqué. In a nutshell, under Article 6 of DL 39/2024 and the April 24, 2024 DM:

  • for investments from March 30, 2024, the advance notice (with the total amount of investments to be made and the breakdown of the credit for use) must be submitted, updating the notice ex post upon completion of the investments;
  • for investments made from January 1, 2023 (January 1, 2024 for the R&D credit) to March 29, 2024, only the ex post communication needs to be submitted.

For this purpose, MIMIT has approved two different templates for reporting data and other information to be provided:

  • one for investments in new capital goods functional to the technological and digital transformation of enterprises (contained in Annex 1 to the Ministerial Decree of April 24, 2024 and online on the GSE website as “Form 1”);
  • another relating to investments in research and development, technological innovation, design and aesthetic conception (contained in Annex 2 to the aforementioned DM and available on the GSE website as “Form 2”).

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A city accessible to large urban areas

The city of Grosseto lies on the Rome-Livorno road axis and is connected to the large urban areas of Siena and Florence via the E78.


With regard to the Rome-Livorno axis (the so-called Tirrenica), the Italian government has announced that in 2025 work will begin on upgrading and securing one of the territory’s main road axes, with plans to upgrade, among other things, the Grosseto south-San Pietro in Palazzi section and the central section from Ansedonia to Grosseto.


As for the Siena-Grosseto link, work is under way to upgrade the E78 to four lanes .

The work specifically concerns a section of about 11.8 kilometers and affects the municipalities of Sovicille, Murlo and Monticiano.


The work, for a total investment of 195 million euros, consists of upgrading the SS223 “di Paganico” to four lanes by building a new carriageway alongside the existing one.


Grosseto also has a civil airport (Grosseto Airport-Seam Spa), which currently serves private flights, with a very strong charter traffic of about 1,500 charter flights a year for business and tourist visits.



Aeroporto Leonardo da Vinci di Roma Fiumicino a 170 Km


Aeroporto Galileo Galilei di Pisa a 155 Km


Aeroporto Amerigo Vespucci di Firenze a 155 Km



Porto di Civitavecchia a 109 Km
(per Corsica, Sardegna, Sicilia, e Isola di Capraia)


Porto di Piombino a 73 Km
(per Isola d’Elba, Isola di Pianosa, Sardegna, e Corsica)



2 ore


1 ora e 30 minuti



Grosseto-Roma, Grosseto-Sarzana