The 2021 Budget Law converts hyper-amortization into a tax credit.

National Industry 4.0 Plan

The recent Budget Law confirmed the validity of the measures to support businesses, up to December 2025 (with the “classic” end to June 2026). Even if with reduced amounts, companies will be able to plan their investments with greater certainty in terms of concessions, for a period of 4 years.

2023: The new tax credits for the purchase of capital goods

From 1 January 2023 to 31/12/2025 (with queue until 30/06/2026 for goods booked by 31/12/2025) the tax credit for investments in goods 4.0 (Material Goods), will be divided as follows :

  • For expenses up to 2.5 million euros: new rate of 20%;
  • For expenses exceeding 2.5 million euros and up to 10 million: new rate of 10%;
  • For expenses exceeding 10 million euros and up to 20 million, a new ceiling has been introduced: a 5% rate.

For intangible assets, the tax credit is recognized to the extent of:

  • 20% of the cost for 2023 (with queue until 06/30/2024, for goods booked before 12/31/2023),
  • 15% of the cost for 2024 (with queue until 06/30/2025, for goods booked by 12/31/2024);
  • 15% of the cost for 2025 (with queue until 06/30/2026, for goods booked by 12/31/2025);

within the maximum annual limit of eligible costs equal to 1 million euros.

The tax credit can be used in three years starting from the year following that in which the assets come into use.


In order to benefit from the concessions, the asset must satisfy the following mandatory requirements:

  • control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller);
  • interconnection to factory IT systems with remote loading of instructions and/or part programs;
  • automated integration with the factory logistics system or with the supply network with other machines in the production cycle;
  • simple and intuitive man-machine interface;
  • compliance with the most recent parameters of safety, health and hygiene at work.

And more

  • remote maintenance and/or remote diagnosis and/or remote control systems;
  • continuous monitoring of working conditions and process parameters through appropriate sets of sensors and adaptivity to process drifts;
  • characteristics of integration between the physical machine and/or plant with the modeling and/or simulation of its behavior in the course of the process (cyber-physical system)


In order to be able to continue to take advantage of the 4.0 tax credits as required by the Budget Laws, it is necessary to demonstrate, during any verification by the supervisory bodies, that all the requirements are kept compliant at least for the entire duration of the concessions.

In this regard, we point out that the Revenue Agency has established, with Circular 9/E of 23 July 2021, the obligation to maintain, for the purposes of subsequent checks and for the entire period of use of the benefits
(minimum 3 years), of the required characteristics and requirements.

The beneficiary is therefore bound to periodically document this maintenance also through adequate and systematic reporting.


Technical Analysis

Analysis of the asset subject to the subsidy, with verification of the satisfaction of the MANDATORY and ADDITIONAL REQUIREMENTS and its specific compliance with the provisions concerning interconnection/integration.

It is a necessary document for goods with a value of more than €300,000 and useful to prepare for goods with a value of less than €300,000.

Certificate of conformity

The official document will be issued by ECO Certificazioni, a notified body, part of the Fincasale group.

Verification of maintenance of requirements

ECO NEXT offers a maintenance verification service which provides for the drafting of a document with any actions to be implemented aimed at full compliance with the envisaged requirements.


For more information:


Contact Us

To contact ECO Next's registered offices, fill out the form and send us your request.