What is the Capital Goods tax credit?
It is a tool to encourage companies to invest in new tangible and intangible capital goods, functional to the technological and digital transformation of production processes.The Credit, which is available for investments made until June 30, 2026 provided that by December 31, 2025 the relative order has been accepted by the seller and advance payments of at least 20% of the acquisition cost have been made), is recognized under the following conditions:
1. Tangible capital goods 4.0
- 20% for investments up to 2.5 million euros
- 10% for investments over 2.5 million euros and up to a limit of total eligible costs equal to 10 million euros
- 5% for investments between 10 million euros and up to a limit of total eligible costs equal to 20 million euros
2. Intangible capital goods 4.0
- 10% of the cost within a maximum limit of eligible costs equal to 1 million Euros
Characteristics of the incentive
The Credit is aimed at all companies present in the Italian territory; companies in the following states are excluded:- voluntary liquidation
- bankruptcy
- compulsory administrative liquidation
- composition with creditors without business continuity
- other insolvency proceedings
The Credit can be used solely through offsetting in three equal annual installments, starting from the year it becomes operational (for ordinary goods) or interconnected (for 4.0 goods) For technologically advanced goods (tangible and intangible), companies are required to produce a simple technical report issued by an engineer or an industrial expert certifying that the goods possess technical characteristics that include them respectively in the lists referred to in attachments A and B and are interconnected with the company's production management system or the supply network. For goods with a unit acquisition cost not exceeding 300,000 euros, a declaration made by the legal representative is sufficient.
