Tax credit

Tangible and intangible assets 2021 – 2022

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.

Scope

Tangible and Intangible assets

Investments in tangible and intangible assets.

Who can

benefit?

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.

Use of

tax credit


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

service

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.

Facility’s classification

  • Except for the assets of Art. 164, paragraph 1 of the TUIR, with depreciation rates <6.5%, buildings and constructions, assets Annex 3 Law 28/12/2015 n.208, freely transferable assets of companies operating under concession and tariffs in the energy, water, transport, infrastructure, post offices, telecommunications, waste water collection and purification and waste collection and disposal.
  • Assets annex A Law n.232 11/12/2016, with integration by Law n.205 27/12/2017.
  • Assets annex B Law 11/12/2016 n.232, with integration by Law 27/12/2017 n.205.
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