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Tax credit for Industry 4.0 investments

The new tax incentive providing a tax credit for investments in new capital goods.

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The content on this page refers to a measure whose deadline for submitting new applications was 31/01/2026. If you have already applied and are looking for a technical partner to carry out the planned works, we offer technical and operational support.

What the tax credit is

The tax credit is a tax incentive that replaces the previous super-depreciation and hyper-depreciation incentives with a tax credit for investments in new capital goods, calculated on the basis of their acquisition cost.

 

The incentive is granted to companies that invest in both new tangible capital goods and new intangible capital goods intended for sites located in Italy.

Who the beneficiaries are

The tax credit is available to companies resident in Italy:

  • It is also available to self-employed professionals and practitioners, limited to the tax credit that replaces super-depreciation.
  • It also includes permanent establishments of non-resident entities, regardless of their legal form, sector, size, and income calculation regime.

The tax credit is not available to companies:

  • in liquidation, bankruptcy, compulsory administrative liquidation, arrangement with creditors without business continuity, or those subject to proceedings for the declaration of one of the above situations;
  • subject to disqualification sanctions pursuant to Article 9, paragraph 2, of Legislative Decree no. 231/2001.

Eligible investments and amount of the tax credit

The incentive applies to investments in new tangible capital goods, as well as investments in new intangible capital goods, including service costs incurred in relation to the use of these latter assets through cloud computing solutions, for the portion attributable on an accrual basis.

For technologically advanced tangible capital goods (Annex A, Law no. 232 of 11 December 2016 — formerly hyper-depreciation)

2022

  • 40% of the cost for the portion of investments up to €2.5 million
  • 20% of the cost for the portion of investments over €2.5 million and up to the overall eligible cost limit of €10 million
  • 10% of the cost for the portion of investments between €10 million and up to the overall eligible cost limit of €20 million.


From 2023 to 2025

  • 20% of the cost for the portion of investments up to €2.5 million
  • 10% of the cost for the portion of investments over €2.5 million and up to the overall eligible cost limit of €10 million
  • 5% of the cost for the portion of investments between €10 million and up to the overall eligible cost limit of €20 million.

The tax credit may be extended until 30 June 2026 provided that, by 31 December 2025, the related order has been accepted by the seller and down payments of at least 20% of the acquisition cost have been made.

 

For other tangible capital goods (formerly super-depreciation) other than those included in the above-mentioned Annex A:

2022 -> 6%, up to a maximum eligible cost limit of €2 million.
 

The tax credit may be extended until 30 June 2023 provided that, by 31 December 2022, the related order has been accepted by the seller and down payments of at least 20% of the acquisition cost have been made.

Technologically advanced intangible capital goods functional to 4.0 transformation processes (Annex B, Law no. 232 of 11 December 2016, as supplemented by Article 1, paragraph 32, of Law no. 205 of 27 December 2017)

From 2021 to 2023: 20% of the cost, up to a maximum eligible cost limit of €1 million.

 

2024: 15% of the cost, up to a maximum eligible cost limit of €1 million.

 

2025: 10% of the cost, up to a maximum eligible cost limit of €1 million.

The tax credit may be extended until 30 June 2026 provided that, by 31 December 2025, the related order has been accepted by the seller and down payments of at least 20% of the acquisition cost have been made.


Other intangible capital goods other than those included in the above-mentioned Annex B:

2022: 6%, up to a maximum eligible cost limit of €1 million.

The tax credit may be extended until 30 June 2023 provided that, by 31 December 2022, the related order has been accepted by the seller and down payments of at least 20% of the acquisition cost have been made.

Discover the other services

Solutions designed by Enel for individuals, businesses, and Public Administration.

 

I contenuti presenti in questa pagina sono forniti da Enel X Italia S.r.l. (di seguito, “Enel X Italia”) a titolo meramente informativo senza pretesa di valenza ufficiale. Enel X Italia declina espressamente ogni responsabilità in merito all’accuratezza, completezza o adeguatezza dei suddetti contenuti. Alcuna responsabilità potrà essere imputata a Enel X Italia per eventuali danni diretti e/o indiretti derivanti o connessi all’utilizzo o alla prestazione delle informazioni contenute nella presente pagina. Per tutti i riferimenti specifici e dettagliati, si consiglia di consultare i documenti ufficiali emanati dalle autorità competenti.