The purpose of this scheme is to support businesses while stimulating private expenditure in:
Research, development and technology innovation to support competitiveness of businesses and to favour digital transition processing within a circular economy and environmental sustainability;
Acquisition of new operating assets, both tangible and intangible on logics 4.0 that are functional to technology and digital transformation of production processes intended for production facilities located in Italy.
Training 4.0, namely the technology and corporate digital transformation, creating or consolidating competencies in technologies that are required to pursue the paradigm 4.0.
The facilitation is granted under a form of countervailable tax credit.
Budget Law 2022
Extension of tax credits for investments in operating assets “Transition 4.0” until 2026.
Extension of tax credits for investments on research and development activities, technology transition 4.0 and ecological transition until 2026.
