Tax credit and timing for the Industry 4.0 plan

In order to encourage investment in the technological change of Italian companies, the 2022 Budget Law has extended the tax credit for investments in tangible and intangible assets from a Transition 4.0 point of view. Let’s see what the bonuses are.

Tangible Capital Goods

The following tax credits are envisaged when dealing with tangible capital goods:

• 20% of the cost, for the share of investments up to 2.5 million euros;
• 10% of the cost, for the share of investments over 2.5 million euros and up to 10 million euros;
• 5% of the cost, for the share of investments over 10 million euros and up to the maximum limit of total eligible costs of 20 million euros.

Considering the timing, you can claim the bonus from January 1^st, 2023 to December 31^st, 2025. Alternatively, you can claim the bonus by 30^th June 2026, provided that by 31^st December 2025 the relevant order is accepted by the seller and a deposit of at least 20% of the cost of purchase of the goods has been paid.

Intangible Capital Goods

The situation is the following when dealing with intangible capital goods:

• 20% of the cost, in the maximum annual limit of eligible costs of 1 million euro. There is time until 31^st December 2023, or by 30^th June 2024, provided that by 31^st December 2023 the relevant order is accepted by the seller and the advance payment of at least 20% of the purchase cost has taken place;
• 15% of the cost, in the maximum limit of eligible costs of 1 million euro. There is time from 1^st January 2024 to 31^st December 2024, or by 30^th June 2025, provided that by 31^st  December 2024 the relevant order is accepted by the seller and the payment of advances equal to at least 20% of the purchase cost has taken place;
• 10% of the cost, within the maximum limit of eligible costs of EUR 1 million. There is time from 1^st January 2025 to 31^st December 2025, or by 30^th June 2026, provided that by 31^st December 2025 the relevant order is accepted by the seller and the payment of advances equal to at least 20% of the purchase cost.

Custom's solutions certified for the Industry 4.0

Many Custom solutions benefit from the contributions provided by the Industry 4.0 plan: here below you can read the list.

• FUSION with Keep Up Smart
• SILK with Keep Up Smart
• SILK WINDOWS
• VISION15 PRO
• Keep Up Smart
• Keep Up Pro
• CE9000 Evo 2
• KUBO Touch
• Serie Equa 6000 (Equa Series 6000)
• Serie Equa 7000 (Equa Series 7000)
• Serie Icona (Icona Series)
• Serie I’M (I'M Series)
• Serie Unica (Unica Series)

Contact us now to get the product that best suits your needs with Industry 4.0 bonuses!