Things
The Capital Goods measure (“Nuova Sabatini”) is the relief made available by the Ministry of Business and Made in Italy with the aim of facilitating access to credit for businesses and increasing the competitiveness of the country's production system. The measure supports investments to purchase or lease machinery, equipment, plants, capital goods for production use and hardware, as well as software and digital technologies. With directorial circular no. 28277 of 3 July 2023, provisions are provided on the granting, after 30 June 2023, of contributions for companies in the agricultural and fishing and aquaculture sectors following the entry into force of the new ABER (2022/2472) and FIBER (2022/ 2473) and changes are made to directorial circular no. 410823 of 6 December 2022, relating to the entry into force of the aforementioned regulations and the updating of the list of environmental product certifications included in Annex 6/C, for the purposes of accessing the "green" contribution increase. With notice dated 9 January 2023, we inform you that the address of the platform for submitting applications for relief from 1 January 2023 is https://benistrumentali.dgiai.gov.it.
Who is it aimed at?
Micro, small and medium-sized enterprises (SMEs) can benefit from the relief which, on the date of submission of the application: are duly established and registered in the Business Register or in the Fishing Business Register; are in the full and free exercise of their rights, are not in voluntary liquidation or subject to insolvency proceedings; are not among the subjects who have received and subsequently not reimbursed or deposited in a blocked account, aid considered illegal or incompatible by the Commission European; they are not in conditions such as to be companies in difficulty; they are resident in a foreign country as long as they open an operational headquarters in Italy within the deadline set for completing the investment. SMEs from all production sectors are eligible, including agriculture and fishing, with the exception of the sector relating to financial and insurance activities.
What does it predict
The measure provides for the granting by banks and financial intermediaries, adhering to the Addendum to the agreement between the Ministry of Business and Made in Italy, the Italian Banking Association and Cassa Depositi e Prestiti SpA, of loans to micro, small and medium companies to support the investments envisaged by the measure, as well as a contribution from the Ministry related to the interest on the aforementioned loans. The contribution from the Ministry of Business and Made in Italy is a contribution to the plant account whose amount is determined as equal to the value of the interest calculated, conventionally, on a loan with a duration of five years and of an amount equal to the investment , at an annual interest rate equal to: - 2.75% for ordinary investments, - 3.575% for 4.0 investments, - 3.575 for green investments. The assets must be new and refer to tangible fixed assets for "plants and machinery", "industrial and commercial equipment" and "other assets" or expenses classifiable among the assets of the balance sheet under items B. II.2, B. II.3 and B. II.4 of article 2424 of the civil code, as stated in accounting principle n.16 of the OIC (Italian Accounting Body), as well as software and digital technologies. In any case, expenses relating to land and buildings, relating to used or regenerated goods, as well as relating to "fixed assets in progress and advance payments", are not eligible. The investments must satisfy the following requirements: - functional autonomy of the assets, as the financing of components or parts of machinery that do not satisfy this requirement is not permitted; - correlation of the assets covered by the subsidy to the production activity carried out by the company.
