Industry 4.0: incentives and concessions in the 2021 Legge di Bilancio

Industry 4.0: the new Italian National Transition Plan 4.0 (Industry 4.0), approved in the 2021 Legge di Bilancio, consists of an investment of approximately 24 billion aimed at supporting economic recovery and giving stability to companies, accompanying them in the process of technological transition and sustainability environmental.

On 30 December 2020, the 2021 Legge di Bilancio was approved and published in the Official Journal, which provides for a new duration of the measures, a strengthening of all the deduction rates and an important advance of the times of use foreseen by the Transition Plan 4.0.

New National Transition Plan 4.0
The new tax credits included in the 2021 budget law are scheduled for 2 years, 2021 and 2022 and the effective date of the measure is brought forward to November 16, 2020; the possibility is confirmed, for contracts for the purchase of capital goods defined by 31/12/2022, to benefit from the credit with the sole payment of a deposit equal to at least 20% of the amount and delivery of the goods in the following 6 months (therefore, by June 2023).

For Tangible Assets 4.0:
– the rate rises to 50% for expenses of less than 2.5 million euros;
– 30% incentive for investments between € 2.5 million and € 10 million;
– a new rate of 10% was introduced for expenses over 10 million and up to 20 million euros (threshold excluded up to now).

For Intangible Assets 4.0:
– increase to 20% with an expenditure ceiling of 1 million euro.

For further information, visit the page of the Ministry of Economic Development New National Transition Plan 4.0.

Discover the DIGAMA machines and systems that are part of the “Instrumental Goods” category – material goods with a high technological content – or goods functional to the technological and / or digital transformation in an Industry 4.0 key, whose operation is controlled by computerized systems and / or managed by suitable sensors and drives.

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