Counseling

The tax credit for capital goods 4.0 is recognized on investments in new tangible and intangible capital goods functional to the technological and digital transformation of enterprises, according to the "Industry/Enterprise 4.0" model, intended for production facilities located in the territory of the state.

For the investments listed in Annex A of the 2017 Budget Law made from January 1, 2023 to December 31, 2025, the tax credit is granted to the extent of:
- 20 percent of the cost, for the portion of investments up to 2.5 million euros;
- 10 percent of the cost, for the portion of investments over 2.5 million euros and up to 10 million euros;
- 5 percent of the cost, for the portion of investments over 10 million euros and up to the maximum limit of total eligible costs of 20 million euros.

The Transition 5.0 credit is the facility established by Decree Law No. 19/2024 directed at supporting companies on the path to digital and energy transition.

The bonus is recognized for new investments made from January 1, 2024, to December 31, 2025, intended for production facilities located in Italy, which are part of innovation projects from which a reduction in energy consumption results in obtaining the tax credit to the maximum extent of 45 percent of eligible expenses.

Article 16 of Decree Law No. 124/2023, converted with amendments by Law No. 162/2023, established a subsidy in the form of a tax credit for companies investing in capital goods intended for existing production facilities or which are activated in the Special Economic Zone for the South of Italy - Single SEZ. The tax credit is commensurate with the share of the total cost of investments made from January 1, 2024 to November 15, 2024 up to a maximum limit of 100 million euros for each investment project. The regions eligible for the PNRR contribution are: Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, and Sicily.

The size of the grant, which is determined by the Internal Revenue Service, varies as a percentage depending on the area where the production facility making the investment is located, the size of the beneficiary enterprise and the size of the eligible costs. 

The facility is for the purchase, or acquisition under lease, of tangible assets (machinery, plant, business assets, brand new equipment and hardware) or intangible assets (software and digital technologies) for productive use. Also included are "Industry 4.0" investments, that is, investments in brand new machinery, plant and equipment with the purpose of making investments in technology, including investments in big data, cloud computing, ultra-wide bandwidth, cybersecurity, advanced robotics and mechatronics, and waste tracking and weighing systems.

The grant to SMEs is subject to the adoption of a financing resolution, and the interministerial decree April 22, 2022, defines the new rules for the facility, which is divided into the following lines of intervention:
- facilities for investments in capital goods;
- facilities for 4.0 investments;
- facilities for green investments;
- Capitalization;

Leasing is the financing solution for companies that want to acquire new or used assets on lease, functional for professional and commercial activity, for example, machinery, plant and equipment. We identify for you the best institutions operating in the market and advise you in choosing the financing features - such as duration, advance, redemption - most suitable for your company.

Resto al Sud is a financing and grant program reserved for the creation of entrepreneurial activity in Southern and Central Italy, the call introduced by Decree-Law No. 91 of June 20, 2017, supports the birth and development of new business and professional activities. The call offers a mix of non-repayable and interest-free financing to help young entrepreneurs start and grow their businesses. Specifically, the non-repayable financing covers 50 percent of eligible project costs, while the zero-interest financing covers the remaining 50 percent-meaning that the interest is borne entirely by Invitalia. In the Decreto Coesione approved on April 30, 2024, the perimeters of what could (and should) be the new Resto al Sud announcement are outlined. Let's look at what are the major new features in bullet points:

The age of beneficiaries goes back to under 35: no more benefits, therefore, for the over-35s (who would therefore do well to hurry if they want to get the Resto al Sud grant);

Non-repayable grant rising to 75% of eligible expenses. More precisely: 70% for expenditure programs up to 200 thousand euros, 75% for expenditure programs up to 120 thousand euros;