Tax incentives
The benefits of the Industry 4.0 transition
The new tax credit aims to facilitate the digital and technological transition of companies and increase the skills related to this transition.
The tax credit is valid for the 2023-2025 period.
The Instrumental assets eligible for the tax credit
According to the regulations, the tax credit is granted to companies that invest in new instrumental assets, such as:
- 4.0 intangible assets: licenses, software, systems, platforms, and applications
- 4.0 tangible assets: machines for production, packaging, and processing, equipment, tools, etc.
- research and developement
- technology innovation
- 4.0 training
Who is eligible?
All business entities based in the territory of the State, regardless of their legal form, economic sector, size, and tax regime for determining income, can access this benefit.
This tax credit will be granted to the company in three equal annual installments, starting from the year of interconnection of the assets.
How to take advantage of the tax credit
The tax credit is enjoyed as compensation through the F24 form using the 6 NEW tax codes, established with the resolution of the AdE n. 3/E of 2021 to use in compensation the bonuses provided by the 2020 Budget Law and the 2021 and 2022 Budget Laws.
Are you interested in Calybra?
Do you need help? Check out our FAQ or fill out our contact form.