Financial advantages.

The 2021 Budget Law provides for the granting of a tax credit for companies that will make Industry 4.0-related investments in 2021

What investments are eligible for the tax credit?

The capital goods that can be purchased to access the 2021 tax credit are:

• Capital goods controlled by computerised systems and/or sensors
• Systems for quality and sustainability
• Systems to improve ergonomics and security
• Devices for human-machine interaction

All this, of course, with a view to Industry 4.0.

New tax credit: the tax brackets for 2021

For 4.0 capital goods and devices, the percentages are as follows:

• Tax credit:
  • to the extent of 50%of the cost, for the portion of investments up to 2.5 million euros,
  • to the extent of 30%of the cost, for the portion of investments exceeding 2.5 million euros and up to 10 million euros,
  • to the extent of 10%of the cost, for the portion of investments exceeding 10 million euros and up to a maximum total eligible cost limit of 20 million euros.

For investments related to 4.0 software and 4.0 intangible assets, the tax credit provided is 20% of the cost for investments up to a maximum of 1 million euros.