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Guide to Industry 4.0 Bonuses
Investments for the technological and digital transformation of companies in line with the Transition/Industry 4.0 perspective, as well as the purchase of related intangible assets (software, systems and system integration, platforms, and applications), remain incentivized until December 31, 2025, and under certain conditions, until June 30, 2026.
The incentives are available to all companies resident in the territory of the State, including permanent establishments of non-resident entities, regardless of legal nature, economic sector, size, accounting regime, and the system of determining income for tax purposes.
Incentives for 4.0 material assets
The incentives for investments in new material assets, according to the "Industry 4.0" model (Annex A of Law 232/2016), are available until 2025. All healthy companies resident in Italy, including permanent establishments of non-resident entities, are eligible, provided they comply with workplace safety regulations and correctly pay worker contributions.
For investments until December 31, 2025 (or until June 30, 2026, if by December 31, 2025, the order is accepted and deposits of 20% have been paid):
- 20% of the cost, for the portion of investments up to 2.5 million,
- 10%, for the portion of investments over 2.5 and up to 10 million,
- 5%, for the portion over 10 million and up to the limit of 20 million.
Incentives for related intangible assets
A three-year extension with a gradual reduction of the bonus for investments in intangible assets related to those in Industry 4.0 material assets (Annex B of Law 232/2016): software, systems and system integration, platforms, and applications, and cloud computing services, for the portion attributable by competence.
The 2023-2025 tax credit decreases by five percentage points each year:
- 20% for investments until December 31, 2023 (or June 30, 2024, if by 2023 the order is accepted and 20% deposits have been paid);
- 15% for investments until December 31, 2024 (or June 30, 2025, if by 2024 the order is accepted and 20% deposits have been paid);
- 10% for investments until December 31, 2025 (or June 30, 2026, if by 2025 the order is accepted and 20% deposits have been paid).
Industry 4.0 Bonus Calendar
Below is the detail of the measures and incentives provided.
Investments in material assets
| Period | Credit |
|---|---|
| From 1/1 to 12/31/2022 until 11/30/2023 with reservation by 12/31/2022 | - 40% up to 2.5 million, - 20% between 2.5 and 10 million, - 10% beyond 10 and up to 20 million |
| From 1/1/2023 to 12/31/2025 until 6/30/2026 with reservation by 12/31/2025 | - 20% up to 2.5 million, - 10% between 2.5 and 10 million, - 5% beyond 10 and up to 20 million, 5% between 10 and 50 million for PNRR investments. |
The tax credit is recognized for investments until June 30, 2026, provided that by December 31, 2025, the order is accepted and deposits of 20% of the acquisition cost have been paid.
Investments in technologically advanced intangible assets
| Period | Credit |
|---|---|
| From 1/1/2023 to 12/31/2023 until 6/30/2024 with reservation by 12/31/2023 | 20% up to 1 million euros |
| From 1/1 to 12/31/2024 until 6/30/2025 with reservation by 12/31/2024 | 15% up to 1 million euros |
| From 1/1 to 12/31/2025 until 6/30/2026 with reservation by 12/31/2025 | 10% up to 1 million euros |
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