The new budget law, valid from 1 January 2020 to 31 December 2020, no longer provides for the super-depreciation reserved for the purchase of capital goods for business operations, but a "tax credit for industry 4.0" is also envisaged. , which is up to 6% of the total cost of the product up to the limit of eligible costs of 2 million euros.

How to take advantage of the tax credit?

To take advantage of the Industry 4.0 tax credit, the purchase must be made by 30 June 2021, and the order must be accepted by the seller by 31 December 2020. Payment must also be made through a deposit in the amount of at least 20% of the acquisition cost.

The materials purchased must have the characteristic of new and instrumental to business operation and the invoice must contain the express reference to the provisions of Law 160/2019.

Shelving, cantilevers and other industrial furniture products are included in the tax credit as capital goods intended for production activities located in Italy.

Companies with these characteristics can access the tax credit, regardless of the legal form, regardless of the economic sector they belong to and the selected tax regime.