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Credito d’imposta for tangible, intangible capital goods 4.0
The recently published Decreto Aiuti n. 50/2022 provided for a further increase in the measure of the tax credit for intangible capital goods 4.0. In particular, for investments made from 1 January to 31 December 2022, or by the long deadline of 30 June 2023, provided that by 31 December 2022 the seller has accepted the relevant order and down payments of at least 20% of the acquisition cost have been made, the rate rises from 20% to 50%.
For investments in tangible assets functional to the technological and digital transformation of enterprises according to the Industria 4.0 model (Annex A) if made between 2023 and 2025, the tax credit is recognised to the extent of:
- 20% of the cost, for the portion of investments up to EUR 2.5 million
- 10% of the cost, for the portion of investments exceeding €2.5 million and up to €10 million
- 5% of the cost, for the portion of investments exceeding €10 million and up to the maximum total eligible costs of €20 million
For investments in intangible assets connected to investments in tangible "Industry 4.0" assets (Annex B), the duration of the subsidy is extended to 2025 and, for the years after 2023, the amount is progressively reduced as follows
- 50% in 2022
- 20% in 2023
- 15% in 2024
- 10% in 2025
The measures are dedicated to national enterprises investing in new tangible and intangible capital goods functional to the technological and digital transformation of production processes destined for production facilities located in the territory of the State.
Further information is available here.
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