The Newlisi system complies with the regulatory requirements to be classified as an “Industry 4.0 capital asset.”
The 2022 Budget Law reconfirmed for 2022 and until 2025 the tax reliefs granted for investments in new capital equipment intended for the development and technological improvement of the company in an “Industry 4.0” context.
Specifically, the legislation grants a tax credit according to the following rates and limits of eligible expenditure:
2022
40% of the cost of the first € 2.5 million of investments;
20% of the cost of the investment in excess of € 2.5 million and up to a maximum total eligible cost of € 10 million;
10% of the cost of the investment in excess of € 10 million and up to a maximum total eligible cost of € 20 million.
2023-2025:
20% of the cost of the first € 2.5 million of investments;
10% of the cost of the investment in excess of € 2.5 million and up to a maximum total eligible cost of € 10 million;
5% of the cost of the investment in excess of € 10 million and up to a maximum total eligible cost of € 20 million.
The relief is only granted in the case of a direct purchase, also when carried out by tender, or a finance lease (but not in the event of a rental).
