(Finance) – With regard to the tax credit Industry 4.0, the Budget Law 2025 provides for Inter alia (art. 1, paragraphs 445 – 448 of the Budget Law 2025): the repeal of the tax credit for intangible assets 4.0 for 2025. This credit will therefore be available only for the investments indicated in Annex B of L. 232/2016 carried out by 31 December 2024; the limit to the tax credit for tangible goods. In fact, it has been specified that this facility is exclusively due to the investments concerning material goods indicated in Annex A of Law 232/2016 and carried out in the year 2024. For 2025 new rules are foreseen. In this sense, the company must send the model prepared in the Ministerial Decree of 24 April 2024 electronically concerning the amount of expenses incurred (whose maximum roof is 2025 equal to 2.2 million) as well as the precise quantification of the relative credit accrued tax. It should be noted that the limit of 2.2, millions do not apply to the investments already carried out by 31 December 2024, whose order is already accepted by the supplier and is already paid 20% of the total of the cost of the investment itself. Taking into account the large number of Italian companies potentially beneficiaries of the tax credit as well as the limited amount of resources available allocated by the government (although in any case conspicuous, as equal to 2.2, billion), it is necessary to promptly program the applications for access to this tax facilitation. This is what underlines Mflaw, companies between actions for actions, analyzing the salient changes introduced last by the 2025 budget law regarding the tax credit Industry 4.0 and 5.0.
With regard instead to Tax credit 5.0. – – continues Mflaw – The Budget Law 2025 provides for Inter alia: (Art. 1, paragraphs 427 – 429 of the Budget Law): an expansion of the audience of the beneficiaries of the facility: the credit in question can also be used Daquelle Specific companies that offer technical, commercial and financial services necessary to carry out an energy efficiency intervention (cd. Esco, equipped with UNI CEI 11352 certification; a remodeling of credit brackets: it goes from 3 brackets (35% up to 2, 5 million, 15% of 2.5 million up to 10 million and 5% of 10 million up to 50 million) to 2 wider brackets such so that a 35% credit is recognized in the cost for investment up to 10 million Euro and a credit of 5% of the cost for investments from 10 million to 50 million euros.
Finally, they are foreseen relevant increases in terms of tax credit benefit 5.0. In case of exceeding specific energy benefits thresholds (in particular, increase of 40 % or 10 % respectively for investments up to 10 million and 10 million to 50 million if there is a reduction in energy consumption of the production structure located in the territory national higher than 6% or, alternatively, of reducing the energy consumption of the processes affected by the investment of more than 10%; 10 million and 50 million euros if there is a reduction of the energy consumption of the production structure located in the national territory of over 10% or, alternatively, of reducing the energy consumption of the processes affected by the investment greater than 15%).
Finally, – he concludes Mflaw – We register the circumstance for which the Industry 5.0 tax credit can be combined today with other concessions, including those provided for special economic areas (ZES), and applies retroactively to the investments made from January 1, 2024.
“Tax incentives under implementation – he comments Emanuele Tito, expert on tax law, of Mflaw – represent an extraordinary opportunity for companies rooted in the national territory that carry out innovative investments in line with the sustainability policy. The tax credits Industry 4.0 and 5.0 not only offer concrete advantages in terms of digitization and optimization of production processes, but are also fundamental tools for the ecological transition of our industrial system “.
(Photo: Towfiqui Barbhuiya on Usplash)