The Budget Law 2021 introduced an incentive for investments in new capital goods, dedicated to production facilities in the territory of the State: financing on aerial platforms is also affected. In detail, it is a tax credit or tax relief, the amount of which is commensurate with the value of the assets purchased. This means that, for example, if you buy a new piece of equipment included in the list of eligible capital goods (Annex A, Law No. 232 of 11 December 2016), you will be able to pay half of it.
The Budget Law 2021 introduced an incentive for investments in new capital goods, dedicated to production facilities in the territory of the State.
It consists of a tax credit whose amount is commensurate with the cost of the goods purchased.
This means that if he decides to purchase new equipment (see the list of eligible capital goods in Annex A annexed to Law No. 232 of 11 December 2016), he can pay 50% less for it.
The tax credit can only be used by offsetting via F24 form in three equal annual instalments and no longer over five years, as under previous measures.
The utilisation takes place from the year of the interconnection of the goods purchased that meet Industry 4.0 requirements.
If your company is based in a region of Southern Italy (Abruzzo, Basilicata, Calabria, Campania, Molise, Apulia, Sardinia and Sicily), the tax credit can be cumulated with other benefits such as the Bonus for Southern Italy, which provides up to an additional 45% saving.
The Industry 4.0 practice consists of installing electronic equipment and software on machines for control and dialogue from a remote location at the customer's premises.
Bonus Sud has been extended until 2023. The Budget Law, in fact, extended until 31 December of the current year the tax credit for investments intended for companies and organisations with their operational headquarters in the regions of southern Italy.
Beneficiaries
The companies eligible for the facilities provided by Bonus Sud are SMEs located in the following regions:
In addition, they must fall within the following categories:
