Tax benefits

The 2021 Budget Law introduced an incentive for investments in new capital goods dedicated to production facilities in the territory of the State: financing on aerial platforms is also affected. In detail, it is a tax credit or tax relief, the amount of which is commensurate with the value of the assets purchased. This means that, for example, if you buy a new piece of equipment included in the list of eligible capital goods (Annex A, Law No. 232 of 11 December 2016), you will be able to pay half.

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Investment incentives for new capital goods

The 2021 Budget Law introduced an incentive for investments in new capital goods dedicated to production facilities in the territory of the State.

It consists of a tax credit whose amount is commensurate with the cost of the goods purchased.

This means that if you decide to purchase a new piece of equipment (see the list of eligible capital goods in Annex A attached to Law No 232 of 11 December 2016), you can pay 50% less.

The tax credit can only be used by offsetting via F24 form in three equal annual instalments and no longer over five years, as under the previous measures.

The utilisation takes place from the year of the interconnection of the goods purchased that meet Industry 4.0 requirements.

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Facilities for companies in Southern Italy

If your company is based in a region of Southern Italy (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily), the tax credit can be cumulated with other subsidies, such as the Bonus for Southern Italy, which provides up to an additional 45 per cent savings.

The Industry 4.0 practice consists of installing electronic equipment and software on machines for control and dialogue from a remote location at the customer's premises.

Bonus Sud 2023:

extended until 31 December

Bonus Sud has been extended until 2023. The Budget Law has indeed extended until 31 December of this year the tax credit for investments destined for companies and organisations with their operational headquarters in the regions of Southern Italy.

Beneficiaries

Companies eligible for Bonus Sud subsidies are SMEs located in the following regions:

Campania
Puglia;
Basilicata;
Calabria;
Sicily;
Molise;
Sardina;
Abruzzo.

In addition, they must fall into the following categories:

small companies with 50 employees and an annual turnover not exceeding 10 million euros
medium-sized companies with fewer than 250 employees and an annual turnover not exceeding 50 million euros
large companies with more than 250 employees and an annual turnover exceeding 50 million euros.