The communication from the Councillor for Economic Development, Guido Guidesi, on 1 August provides clarity for economic operators regarding “Additionality and complementary financing”. For investment projects funded by the RRF in conjunction with other EU programmes and instruments, it is essential to ensure that they do not cover the same costs and that there is no double funding.

Following several requests for clarification submitted to the relevant Ministry of Enterprises and Made in Italy, including regarding the “derogation” agreed with the Commission for 4.0 and 5.0 tax credits, which remained unanswered, a response was received on 10 July 2025 from the European Commission, following an enquiry by the Lombardy Region via DG Reform. The response essentially makes no mention of derogations and requires a careful assessment of expenditure, as the same costs should not be covered by both ERDF resources and PNRR tax credits or non-fiscal incentives.

A completamento del percorso, e in attuazione della DGR XII/3959/2025, con Decreto n. 10930 del 30 luglio 2025 del Responsabile di Asse del PR FESR 2021-2027 della Direzione Generale Sviluppo Economico, sono state quindi adottate le modalità di verifica e le indicazioni operative per la corretta gestione amministrativa delle rendicontazioni dei progetti cofinanziati nell’ambito del Programma, prevedendo in particolare, che le fatture che sono state oggetto di agevolazioni, fiscali e non, con risorse PNRR verranno conteggiate ai fini del raggiungimento della percentuale minima della spesa da rendicontare eventualmente prevista dai singoli bandi, ma non saranno conteggiate ai fini del calcolo delle agevolazioni.

To read the Communication mentioned above, please consult the attachment below.

Attachments

• COM PNRR FESR.pdf