29 | 10 | 2021

“The emergency has not stopped the growth of Industry 4.0, confirming the fact that it was not a passing trend but a planning that is renewing the Italian industrial sector in a persistent way”, comments Marco Taisch, professor of Advanced & Sustainable Manufacturing of the Politecnico of Milano and scientific director of the Industry 4.0 Transition Observatory.

The press release of October 19th of the Ministers Council made it known that: “the 4.0 transition measures and those relating to incentives for private real estate investments are extended and reformulated. The SME Guarantee Fund, the so-called “New Sabatini” and the measures for the internationalization of companies are refinanced “. At this juncture, over 300 million funds were earmarked for refinancing the Nuova Sabatini, a measure that aims to support the productive investments of small and medium-sized enterprises for the purchase or leasing of both instrumental and tangible assets (machinery, plants, equipment and hardware) and intangible (software and digital technologies), for productive use. These resources are added to the allocation of 425 million euros of the Sostegni bis decree.

On October 28th, the Council of Ministers approved the draft of the 2022 Budget Law and, within the package of measures and interventions planned to support the growth and competitiveness of the country, the government also included the extension of the incentives of the Transition 4.0 plan, with a refinancing of tax credits. The tax credit for investments in capital goods, provided by the Transition Plan 4.0, supports and incentives companies that invest in new capital goods, tangible and intangible, functional to the technological and digital transformation of production processes destined for production facilities located in the territory of the Italian country. The expected extension will be 3 years for capital goods and 10 years for research, development and innovation. It was also established that, starting from January 1st 2023, the concessional rates will be reshaped and that Nuova Sabatini will be refinanced with 180 million for each year from 2022 to 2026.

In 2021, rates of 50% for investments of up to 2.5 million, 30% for investments of 2.5 to 10 million and 10% for investments of 10 to 20 million were envisaged for the purchase of tangible assets. Investments with a 50% tax credit can be made up to 30/06/2022, provided that by 31/12/2021 a deposit of at least 20% of the acquisition cost has been paid.

In 2022 these rates will decrease as follows:

  • 40% for investments up to 2.5 million;
  • 20% for investments from 2.5 to 10 million;
  • 10% for investments from 10 to 20 million.

Starting from January 1st 2023 and up to the end of December 2025, with delivery extended until June 2026, there will be a further reduction according to this scheme:

  • 20% for investments up to 2.5 million;
  • 10% for investments from 2.5 to 10 million;
  • 5% for investments from 10 to 20 million.

The new incentives designed for the three-year period 2020-2023 also cover investments made starting from November 2020, for the whole of 2022 with delivery of goods until June 2023 in case of advance payment of the deposit.

Thanks to the 4.0 Transition Plan you can purchase Salvador optimising and crosscutting saws with a 50% tax credit.