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Subject: =?utf-8?Q?Credito=20d=E2=80=99imposta=20Design=20e=20Ideazione=20estetica=20prorogato=20al=202026=3A=20Requisiti=2C=20Limiti=20e=20Novit=C3=A0=20Operative?=
From: Capp&Service <finanziamenti@cappservice.it>
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To: <info@lareco.it>
Date: Fri, 27 Mar 2026 13:22:29 +0000
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** CONTRIBUTI A FONDO PERDUTO PER LE IMPRESE
------------------------------------------------------------
Credito d=E2=80=99imposta Design e Ideazione estetica prorogato al 2026
La Legge di Bilancio 2026 introduce una novit=C3=A0 di rilievo per le impr=
ese che investono nello sviluppo e nel rinnovamento dei propri prodotti: i=
l credito d=E2=80=99imposta per le attivit=C3=A0 di design e ideazione est=
etica=2C che sarebbe scaduto al 31 dicembre 2025=2C =C3=A8 stato prorogato=
 anche per il 2026.
La proroga =C3=A8 accompagnata da limiti di spesa e da un meccanismo di pr=
enotazione delle risorse=2C rendendo fondamentale una corretta pianificazi=
one degli investimenti e degli adempimenti previsti.

** Credito d=E2=80=99imposta design e ideazione estetica: proroga al 2026
------------------------------------------------------------

Per il periodo d=E2=80=99imposta successivo a quello in corso al 31 dicemb=
re 2025 (2026 per i soggetti con esercizio coincidente con l=E2=80=99anno=
 solare)=2C il credito d=E2=80=99imposta per design e ideazione estetica=
 =C3=A8 riconosciuto:
* nella misura del 10% delle spese ammissibili;
* nel limite massimo di 2 milioni di euro annui per impresa;
* nel rispetto di un tetto complessivo di spesa=2C stanziato per la misura=
=2C pari a 60 milioni di euro.

Il credito =C3=A8 utilizzabile esclusivamente in compensazione tramite mod=
ello F24=2C in un=E2=80=99unica quota annuale=2C e non concorre alla forma=
zione del reddito imponibile n=C3=A9 della base IRAP.
Elemento centrale della proroga =C3=A8 l=E2=80=99introduzione di una comun=
icazione telematica obbligatoria al MIMIT=2C con cui l=E2=80=99impresa dov=
r=C3=A0 indicare l=E2=80=99ammontare delle spese sostenute e il credito ma=
turato. Le modalit=C3=A0 operative e i termini di invio saranno definiti d=
a un decreto direttoriale.

Cosa si intende per attivit=C3=A0 di design e ideazione estetica

Un aspetto centrale della misura riguarda la corretta definizione delle at=
tivit=C3=A0 agevolabili.
Per attivit=C3=A0 di design e ideazione estetica si intendono i lavori fin=
alizzati a innovare in modo significativo i prodotti dell=E2=80=99impresa=
 sul piano della forma e di altri elementi non tecnici o funzionali=2C com=
e linee=2C contorni=2C colori=2C struttura superficiale e ornamenti.

Il concetto di =E2=80=9Cprodotto=E2=80=9D =C3=A8 ampio e comprende qualsia=
si oggetto industriale o artigianale=2C inclusi componenti di prodotti com=
plessi=2C imballaggi=2C presentazioni=2C simboli grafici e caratteri tipog=
rafici. L=E2=80=99agevolazione =C3=A8 quindi pensata per valorizzare il co=
ntributo del design nei processi di sviluppo e differenziazione del prodot=
to=2C come leva strategica di competitivit=C3=A0.

** Focus settore tessile e moda: quando il design =C3=A8 agevolabile
------------------------------------------------------------
Nel settore dell=E2=80=99abbigliamento e=2C pi=C3=B9 in generale=2C nei co=
mparti caratterizzati dal rinnovo periodico delle collezioni=2C il legisla=
tore ha fornito chiarimenti particolarmente rilevanti.

Sono considerate attivit=C3=A0 ammissibili al credito d=E2=80=99imposta qu=
elle relative alla concezione e realizzazione di nuove collezioni o campio=
nari che presentino elementi di novit=C3=A0 rispetto a quelli precedenti=
=2C con riferimento=2C ad esempio:
* ai tessuti o ai materiali utilizzati;
* alla loro combinazione;
* ai disegni e alle forme;
* ai colori o ad altri elementi stilistici rilevanti.

Sono invece escluse dall=E2=80=99agevolazione le attivit=C3=A0 riconducibi=
li al semplice adattamento di collezioni o campionari esistenti=2C come l=
=E2=80=99aggiunta di un singolo prodotto o la modifica di una sola caratte=
ristica (ad esempio il solo cambio colore o un dettaglio marginale).

Le attivit=C3=A0 agevolabili riguardano esclusivamente la fase precompetit=
iva=2C che termina con la realizzazione di campionari non destinati alla v=
endita=2C confermando l=E2=80=99obiettivo della misura di sostenere la pro=
gettazione e lo sviluppo=2C non la produzione commerciale

Crediti d=E2=80=99imposta ancora attivi: cosa resta nel 2026

Accanto alla proroga del design=2C il sistema dei crediti d=E2=80=99impost=
a si riduce sensibilmente a partire dal 2026.
* Ricerca e sviluppo: resta pienamente operativo il credito d=E2=80=99impo=
sta per attivit=C3=A0 di ricerca fondamentale=2C industriale e sviluppo sp=
erimentale=2C con scadenza al 31 dicembre 2031.
* Innovazione tecnologica: i crediti d=E2=80=99imposta per innovazione tec=
nologica=2C inclusi quelli 4.0 e per la transizione ecologica=2C non sono=
 stati prorogati oltre il 31 dicembre 2025 e non risultano pi=C3=B9 attiva=
bili nel 2026.

Per ulteriori informazioni scriveteci a finanziamenti@cappservice.it

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<h3 style=3D"text-align: justify;display: block;margin: 0;padding: 0;color=
: #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-w=
eight: bold;line-height: 150%;letter-spacing: normal;"><span style=3D"font=
-size:16px"><span style=3D"color:#000000"><strong>Credito d=E2=80=99impost=
a design e ideazione estetica: proroga al 2026</strong></span></span></h3>
&nbsp;

<ul>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000"><strong>nella misura del 10% delle=
 spese ammissibili</strong>;</span></span></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000"><strong>nel limite massimo di 2 mil=
ioni di euro annui per impresa</strong>;</span></span></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000"><strong>nel rispetto di un tetto co=
mplessivo di spesa=2C stanziato per la misura=2C&nbsp;pari a 60 milioni di=
 euro</strong>.</span></span></li>
</ul>

<h3 style=3D"text-align: justify;display: block;margin: 0;padding: 0;color=
: #444444;font-family: Helvetica;font-size: 22px;font-style: normal;font-w=
eight: bold;line-height: 150%;letter-spacing: normal;"><span style=3D"font=
-size:16px"><span style=3D"color:#000000"><strong>Focus settore tessile e=
 moda: quando il design =C3=A8 agevolabile</strong></span></span></h3>

<ul>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000">ai tessuti o ai materiali utilizzat=
i;</span></span></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000">alla loro combinazione;</span></spa=
n></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000">ai disegni e alle forme;</span></sp=
an></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000">ai colori o ad altri elementi stili=
stici rilevanti.</span></span></li>
</ul>

<ul>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"font-si=
ze:15px"><span style=3D"color:#000000"><strong>Ricerca e sviluppo</strong>=
: resta pienamente operativo il credito d=E2=80=99imposta per attivit=C3=
=A0 di ricerca fondamentale=2C industriale e sviluppo sperimentale=2C con&=
nbsp;<strong>scadenza al 31 dicembre 2031</strong>.</span></span></li>
=09<li style=3D"text-align: justify;mso-line-height-rule: exactly;-ms-text=
-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style=3D"color:#=
000000"><span style=3D"font-size:15px"><strong>Innovazione tecnologica</st=
rong>: i crediti d=E2=80=99imposta per innovazione tecnologica=2C inclusi=
 quelli 4.0 e per la transizione ecologica=2C&nbsp;<strong>non sono stati=
 prorogati oltre il 31 dicembre 2025</strong>&nbsp;e non risultano pi=C3=
=B9 attivabili nel 2026.</span></span></li>
</ul>

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

</td>
                    </tr>
                </tbody></table>
=09=09=09=09

=09=09=09=09
            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px groove #393737;border-collapse: collapse;mso-table-lspace: 0pt;mso=
-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 10=
0%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-c=
ollapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-siz=
e-adjust: 100%;-webkit-text-size-adjust: 100%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table></td>
                                        </tr>
                                    </table>
                                    
                                </td>
                            </tr>
                            <tr>
                                <td align=3D"center" valign=3D"top" id=3D"=
templateFooter" data-template-container=3D"" style=3D"background:#ffffff n=
one no-repeat center/cover;mso-line-height-rule: exactly;-ms-text-size-adj=
ust: 100%;-webkit-text-size-adjust: 100%;background-color: #ffffff;backgro=
und-image: none;background-repeat: no-repeat;background-position: center;b=
ackground-size: cover;border-top: 0;border-bottom: 0;padding-top: 45px;pad=
ding-bottom: 63px;">
                                    
                                    <table align=3D"center" border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"templateContain=
er" style=3D"border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rsp=
ace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;max-wid=
th: 600px !important;">
                                        <tr>
                                            <td valign=3D"top" class=3D"fo=
oterContainer" style=3D"background:transparent none no-repeat center/cover=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;background-color: transparent;background-image: none;backgr=
ound-repeat: no-repeat;background-position: center;background-size: cover;=
border-top: 0;border-bottom: 0;padding-top: 0;padding-bottom: 0;"><table b=
order=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" class=3D"mc=
nFollowBlock" style=3D"min-width: 100%;border-collapse: collapse;mso-table=
-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text=
-size-adjust: 100%;">
    <tbody class=3D"mcnFollowBlockOuter">
        <tr>
            <td align=3D"center" valign=3D"top" style=3D"padding: 9px;mso-=
line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-size-adj=
ust: 100%;" class=3D"mcnFollowBlockInner">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" wi=
dth=3D"100%" class=3D"mcnFollowContentContainer" style=3D"min-width: 100%;=
border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-=
text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
    <tbody><tr>
        <td align=3D"center" style=3D"padding-left: 9px;padding-right: 9px=
;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;">
            <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=
=3D"100%" style=3D"min-width: 100%;border-collapse: collapse;mso-table-lsp=
ace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-siz=
e-adjust: 100%;" class=3D"mcnFollowContent">
                <tbody><tr>
                    <td align=3D"center" valign=3D"top" style=3D"padding-t=
op: 9px;padding-right: 9px;padding-left: 9px;mso-line-height-rule: exactly=
;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                        <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"border-collapse: collapse;mso-table-lspa=
ce: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size=
-adjust: 100%;">
                            <tbody><tr>
                                <td align=3D"center" valign=3D"top" style=
=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webkit-text-=
size-adjust: 100%;">

=
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://cappservice.us10.list-manage.com/track/click=
?u=3D9e4b6a723c041f2c89f8dd609&id=3D8d15da6d32&e=3D68e738261e" target=3D"=
_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;=
-webkit-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.=
com/icons/social-block-v2/outline-color-linkedin-48.png" alt=3D"LinkedIn"=
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ion: none;-ms-interpolation-mode: bicubic;" height=3D"24" width=3D"24" cla=
ss=3D""></a>
                                                                         =
       </td>

</=
tr>
                                                                    </tbod=
y></table>
                                                                </td>
                                                            </tr>
                                                        </tbody></table>
                                                    </td>
                                                </tr>
                                            </tbody></table>

=
       <td align=3D"center" valign=3D"middle" width=3D"24" class=3D"mcnFol=
lowIconContent" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjus=
t: 100%;-webkit-text-size-adjust: 100%;">
                                                                         =
           <a href=3D"https://cappservice.us10.list-manage.com/track/click=
?u=3D9e4b6a723c041f2c89f8dd609&id=3D6a51a5f89a&e=3D68e738261e" target=3D"=
_blank" style=3D"mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;=
-webkit-text-size-adjust: 100%;"><img src=3D"https://cdn-images.mailchimp.=
com/icons/social-block-v2/outline-color-link-48.png" alt=3D"Website" style=
=3D"display: block;border: 0;height: auto;outline: none;text-decoration: n=
one;-ms-interpolation-mode: bicubic;" height=3D"24" width=3D"24" class=3D"=
"></a>
                                                                         =
       </td>

</td>
                            </tr>
                        </tbody></table>
                    </td>
                </tr>
            </tbody></table>
        </td>
    </tr>
</tbody></table>

</td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnDividerBlock" style=3D"min-width: 100%;border-collapse: c=
ollapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust:=
 100%;-webkit-text-size-adjust: 100%;table-layout: fixed !important;">
    <tbody class=3D"mcnDividerBlockOuter">
        <tr>
            <td class=3D"mcnDividerBlockInner" style=3D"min-width: 100%;pa=
dding: 18px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webk=
it-text-size-adjust: 100%;">
                <table class=3D"mcnDividerContent" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" width=3D"100%" style=3D"min-width: 100%;border-t=
op: 2px solid #FFFFFF;border-collapse: collapse;mso-table-lspace: 0pt;mso-=
table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100=
%;">
                    <tbody><tr>
                        <td style=3D"mso-line-height-rule: exactly;-ms-tex=
t-size-adjust: 100%;-webkit-text-size-adjust: 100%;">
                            <span></span>
                        </td>
                    </tr>
                </tbody></table>

            </td>
        </tr>
    </tbody>
</table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" class=3D"mcnTextBlock" style=3D"min-width: 100%;border-collapse: coll=
apse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100=
%;-webkit-text-size-adjust: 100%;">
    <tbody class=3D"mcnTextBlockOuter">
        <tr>
            <td valign=3D"top" class=3D"mcnTextBlockInner" style=3D"paddin=
g-top: 9px;mso-line-height-rule: exactly;-ms-text-size-adjust: 100%;-webki=
t-text-size-adjust: 100%;">
              =09
=09=09=09
=09=09=09=09
                <table align=3D"left" border=3D"0" cellpadding=3D"0" cells=
pacing=3D"0" style=3D"max-width: 100%;min-width: 100%;border-collapse: col=
lapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 10=
0%;-webkit-text-size-adjust: 100%;float: left;" width=3D"100%" class=3D"mc=
nTextContentContainer">
                    <tbody><tr>

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