The new National Plan Transition 4.0 (Industry 4.0), approved in the Budget Law 2021, includes an investment of about 24 billion intended to support economic recovery and provide new opportunities for businesses, facilitating their process of technological transition and environmental sustainability.
As key points of the plan we find: the new duration of the measures, the strengthening of the deduction rates and the anticipation of the time of fruition.

The facilities under the new National Transition 4.0 Plan.

The benefits, which are mainly fiscal in nature, involve a tax credit for investments made, as far as 4.0 incentives aimed at industries are concerned, on:

  • Tangible Assets 4.0: the brackets provided for investment in tangible assets 4.0 are respectively 2.5 million with a rate of 50 percent in 2021 and 40 percent in 2022; 2.5 million to 10 million with a rate of 30 percent in 2021, and 20 percent in 2022; 10 million to 20 million with a rate, 10 percent in 2021 and 2022. In many cases of tangible asset purchase 4.0 there will be a need for a technical report and/or sworn expert report;
  • Intangible Assets 4.0: The tax credit associated with such assets (including Software 4.0), for the entire two-year extension period of the plan, is raised to 20 percent, with a ceiling rising from 700,000 euros to 1 million euros. The rate is provided for the entire 2021-2022 biennium.

New duration of the measures of the National Transition 4.0 Plan

The tax credits included in the 2021 budget law are scheduled to run for 2 years, 2021 and 2022, with an earlier effective date of November 16, 2020.
Regarding purchase contracts involving capital goods defined by 12/31/2022, the new plan reiterates the possibility of benefiting from the credit by making a single down payment of an amount equal to at least 20 percent of the total, with delivery of the goods set for the following 6 months (by June 2023).

Industry 4.0 incentives as an opportunity for economic recovery

Investing in Industry 4.0 is a keyopportunity for the recovery of the economy after the health crisis.
Paper folding and automation machinery sold by DCM is eligible for the benefits and concessions of the fourth industrial revolution. Quantifying them is easier than it may seem thanks to simulators designed by our team.
Contact us to find out how we can help you in your restart.


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