Transition 4.0: new rates for 2022

For all new investments in tangible and intangible assets, 4.0 or less, which will be made by 1/01/2022 will apply new rates

4.0 material assets  (attachment A)

For investmens made by 1/01/2022 to 31/12/2022, with possible extension until June 30, 2023, the rates will be as follows:

• 40% of the cost, for the portion of investments up to 2.5 million euros
• 20% of the cost, for the portion of investments exceeding 2.5 million euros and up to 10 million euros
• 10% of the cost, for the portion of investments exceeding 10 million euros and up to 20 million euros

Immaterial assets technologically advanced functional 4.0 transformation process  (attachment B)

NO cheange is expected:

•  20% of the cost within the maximum limit of eligible costs equal to 1 million Euros. Expenses for services incurred through cloud computing solutions are also considered eligible for the share attributable to competence.

Other tangible capital goods (ex Super depreciation)

The rate is modified as follows:

• 6% within the maximum limit of eligible costs of 2 million euros.

Other intangible capital goods not included in attchment B 

• 6%  within the maximum limit of eligible costs equal to a 1 milion euros.

→ Discover our solutions functional 4.0 trasformation process. Take advantage of tax incentives to optimize your production.

→ Want to transform your factory into a Smart factory? Take a look at our Industry 4.0 package

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