The 2022 budget law (Law no.234 of 30 December 2021, art.1, paragraph 44) renewed the Transition 4.0 incentives for the purchase of interconnected capital goods by companies, maintaining the type of tax credit.
Investments in new tangible and intangible assets that are instrumental to business operations are eligible.
For the year 2022, the percentages of the cost of the asset (which goes to tax credit) and the investment ceiling are as follows:
TAX CREDIT 2022 FOR TANGIBLE GOODS FUNCTIONAL TO THE TECHNOLOGICAL AND DIGITAL TRANSFORMATION OF COMPANIES (Annex A annexed to the Budget Law 236/2016)
Machine delivery period: 1/1/2022-31/12/2022 (or 30/6/2023 with 20% deposit paid by 31 December 2022).
Tax credit: 40% of the cost of the system.
Maximum investment rate per period: Up to € 2.5 million.
All the dosing systems designed by ATRA are "4.0 ready", designed from the outset to interface with ERP, MES and other machines in the production line.
