The
main prerequisites for accessing
the
4.0 Tax Credit are summarized
below:
The facility, in force until June 30, 2023 (subject to
the pre-existence of the conditions expected by the
Plan regarding access times and methods),
applies to assets present in
Annex A (benefit of 50% in 3 annual installments to be
compensated on the first F24 from the year of the
interconnection of the goods)
Annex B (intangible assets - benefit equal to 20% in a
single solution to be offset on the first F24 from the
year of purchase of the assets)
already included in Industry 4.0.
A
sworn appraisal is required for
investments with a unit cost of acquisition
exceeding € 300.000.
Below € 300.000, a
self-certification issued by the
legal representative of the company is allowed.
Having made the obligation to indicate on the invoice
the intention to access tax benefits, specifying that
it is a
taxable asset pursuant to Article 1 of par. 1051 of
Law No. 178/2020 "for investments in ordinary
tangible and intangible assets".
Controls are expected to be carried
out; if "technical assessments are necessary
concerning the qualification and classification of
assets, the Revenue Agency may request the Ministry of
Economic Development to express its opinion" and,
in turn, "the Ministry of Economic Development
may also make use of external subjects with specific
technical skills ".
New National Transition Plan 4.0