Tax measure that aims to reward companies that invest in new tangible and intangible capital goods and allows offsetting the tax rate up to 100%, thus increasing competitiveness and encouraging continuous improvement of products and processes.
Investments in tangible and intangible assets.
All businesses resident in the territory of the State, including permanent establishments of non-resident entities, can benefit from it, regardless of the legal form, the economic sector to which they belong, the size and tax regime for determining the company’s income.
The credit can be used as compensation in 3 annual installments of the same amount starting from the year of entry into operation of non-4.0 assets and starting from the year of interconnection of 4.0 ones.
Our business, as expert consultants in the management of Tax Credit for Investments in Tangible and Intangible Assets, consists in identifying eligible investments, thus improving the ability to take advantage of tax benefits.