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