What we do / Capital Assets | Industry 4.0

Capital Assets | Industry 4.0

Companies investing in capital assets listed in Annex A and Annex B of Law no. 232 of December 11, 2016—whether purchased or internally developed—may be eligible for tax credits, regardless of their legal structure, sector, or accounting method.

Annex A includes:

• Machinery (mechanical systems interfaced with factory IT systems)
• Systems (software integrated into machinery)
• Devices (human-machine interfaces that improve safety and ergonomics)

Annex B includes:

• Standalone software (independent of specific hardware)

Eligible investments include purchases, leases, outsourced contracts, and internally developed goods. Internal costs (e.g., labor, equipment) are also eligible.

To qualify, companies must obtain a technical report confirming that the goods meet the specifications of Annexes A or B and are interconnected with the company’s production system. For items costing ≤ €300,000, a declaration from the legal representative suffices.

The credit is applied in three equal installments starting from the year of interconnection.

Rates:

• 2024-2025 (Annex A): 20% for investments up to €2.5 million
• 2024 (Annex B): 15% for investments up to €1 million
• No credits for Annex B after 01/01/2025