Discover the advantages of the tax credit | CISAM

Discover the advantages of the tax credit 2022

Transizione industria 4.0 2022

Discover the advantages of the tax credit 2022

What is it for
Support and incentivize companies that invest in new capital goods, both tangible and intangible, functional to the technological and digital transformation of production processes destined for production facilities located in the territory of the Italian State.

What advantages
All companies that make investments in new capital goods destinated for production facilities located in the territory of the State are granted a tax credit under the following conditions:

Technologically advanced material capital goods
(Annex A, Law no. 232 of 11 December 2016 - ex Hyper depreciation)

Percentages 2022
40% of the cost for the portion of investments up to 2.5 million euros
20% of the cost for the share of investments over 2.5 million euros and up to the limit of total allowable costs of 10 million euros
10% of the cost for the share of investments between 10 million euros and up to the limit of total allowable costs of 20 million euros.