What we do / R&S Industry 4.0

Research - Innovation - Design Industry 4.0

CRSL supports public and private companies, institutions and professionals in the sector in the development of research, innovation and design projects, in the thematic areas of its 8 Departments.
Researchers and research consultants are coordinated by the Department Directors and guided in the innovative methodologies by a Scientific Committee composed of University Professors and Researchers from important universities.

Year 2022

Industry 4.0 - Tax credit for Research and Innovation activities

Companies that - regardless of the legal form, economic sector and accounting regime adopted - have made (or will carry out) investments in Research or Innovation activities, can take advantage of tax concessions in the form of a tax credit, as provided for by the National Plan Transition 4.0.

From 01/01/2021 to 31/12/2022, the subsidy measures at the level of tax credit, which can be combined with each other, are:

• INNOVATION: 10% (up to 2 million euros) of the eligible cost (personnel, technical skills, etc.), net of other grants or contributions received for any reason for the same expenses. The rate rises to 15% if an Ecological Transition or Digital Innovation 4.0 goal is achieved.
• RESEARCH: 20% (up to 4 million euros) of the eligible cost (personnel, technical skills, etc.), net of other grants or contributions received for any reason for the same expenses.

The subsidies for research activities in the areas of Southern Italy and in the regions affected by the seismic events of the years 2016 and 2017 (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardegna and Sicilia) have been extended to 31/12/22, differentiated to depending on the size of the company (Legislative Decree No. 34 of 19 May 2020).

Download the slide “Research and Innovation” (italian language)
Download the 2023 CRSL Presentation (italian language)

Year 2021

Industry 4.0 - Tax credit for Research, Innovation and Design activities

The 2021 Budget Law records a substantial strengthening of the measures in place; in fact, all the pre-existing rates regarding the measures of the National Industry 4.0 Plan have been increased, in order to stimulate investments by companies and give continuity to the activities already undertaken in past years.

Retroactively starting from 01/01/2020 and until 31/12/2022, the subsidy measures are aimed at companies that have made investments in Research and Development, Innovation activities (also with objectives of ecological transition or digital innovation 4.0) and Design and aesthetic ideation.

The following are the tax credit incentive measures, which can also be combined with each other:

• Research and Development: 20% (up to 4 million euro) of the eligible cost (personnel, technical skills, etc.), net of other grants or contributions received for any reason for the same expenses;
• Innovation: 10% (up to 2 million euro) of the eligible cost (personnel, technical skills, etc.), net of other grants or contributions received for any reason for the same expenses. Rate of  15% in case of achievement of an ecological transition goal (circular economy) or Digital Innovation 4.0;
• Innovative design: 10% (up to 2 million euros) for the costs incurred (personnel, technical skills, etc.) for the design and aesthetic design activities carried out by companies operating in the textile and fashion, footwear, eyewear, goldsmith, furniture and furnishings and ceramics, for the conception and realization of new products and samples;

The concessions for research and development activities in the MEZZOGIORNO areas and in the regions affected by the seismic events of the years 2016 and 2017 were extended to 31/12/22 (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily), differentiated according to company size (DL of 19 May 2020 n ° 34):

• Small Enterprises (less than 50 people, revenues < €10 million): tax credit for investments in R&D activities increased from 12% to 45%
• Medium-sized Enterprises (more than 50 people, revenues > €10 million): tax credit for investments in R&D activities increased from 12% to 35%
• Large Enterprises (more than 250 people, revenues > €50 million, assets > €43 million): tax credit for investments in R&D activities increased from 12% to 25%

2020 and previous years

Industry 4.0 - Tax credit for research activities - 2020 and previous years

The benefit measures remain in force for all companies that – regardless of their legal form, the economic sector in which they operate and the accounting regime adopted – between 1 January 2015 and 31 December 2019 have invested in research and development activities, which include creative and systematic work undertaken to increase the wealth of knowledge, including that relating to humanity, culture and society, and to devise new applications of available knowledge.

The qualification and classification criteria reported in the Frascati Manual – of which CRSL edited the italian translation of chapters 1 and 2 (see link) – are in principle a source of interpretation of reference both for the definition of R&D activities and for the effects of the incentive framework.

The research and development activities may also have been carried out in fields other than the scientific and technological, for example, in the historical or sociological field, provided that, in general, the research and development activities have been aimed at acquiring new knowledge, at the growth of existing knowledge or its use for new applications.

The types of eligible expenses envisaged for the five-year period 2015–2019 are those relating to:

• Personnel employed in research and development activities:
  • Employees (tax credit rate of 50% compared to the expenses incurred in the R&D project);
  • Personnel other than employees (25% rate);
• Amortisation charges of acquisition or use costs of laboratory instruments and equipment (25% rate);
• Technical and exclusive industrial competences (25% rate);
• Purchase of materials, supplies and other similar products, directly used in research activities (25% rate).

The tax credit is recognised as a percentage of the expenses incurred in excess of the average of the same investments made in the three tax periods prior to the current one as at 31 December 2015 (three years 2012/2013/2014), i.e. in the shorter period of the date of incorporation.