Things
Tax credit to support and incentivize investments in new capital goods, functional to the technological and digital transformation of businesses.
Who is it aimed at?
All companies resident in the territory of the State (including permanent organizations of non-residents), with the exception of those in a state of voluntary liquidation, bankruptcy, forced administrative liquidation, composition with creditors without business continuity, or other insolvency proceedings. Furthermore, companies that are the recipients of disqualification sanctions for administrative offenses resulting from crime are excluded. The beneficiary companies must comply with the regulations on safety in the workplace and the obligations to pay social security and welfare contributions for workers. The tax credit for investments in other traditional tangible capital goods is also recognized for those practicing arts and professions, entities adhering to the flat-rate regime, agricultural businesses and maritime businesses.
What does it predict
A tax credit is recognized in an amount equal to a percentage amount of the costs incurred for investments in traditional and technologically advanced capital goods, both tangible and intangible. For each category there are eligible spending limits. The credit can be used as compensation pursuant to art. 17 of Legislative Decree 241/1997, in three annual installments of the same amount, from the tax period of entry into operation of the goods (for traditional capital goods) or of their interconnection (for capital goods 4.0). The credit does not contribute to the formation of the tax base for the purposes of income taxes and IRAP. For details relating to the categories of subsidized goods and the size of the credit, see:https://www.mise.gov.it/index.php/it/incentivi/impresa/credito-d-tax-beni-strumentali
