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National Enterprise 4.0 plan: all investments in brief

Posted on by Redazione Fastbrain Engineering srl

The National Enterprise 4.0 Plan will be finally approved by the Budget Law 2022, now merged into the
Transition 4.0 Plan.
.

There are, in this regard, some new features, listed in the guide-for example, the change from hyper-amortization and super-amortization-in favor of the new tax credit.

The focus of the investment package remains: facilitating companies that invest in innovation.

MISE investments: what changes for companies

The change for companies investing in innovation also includes a different economic range, from the projected 21.7 billion in the NRP (December 2020) to the current 18.45 billion with the addition of NextGeneration EU funds.

The subsidy plan is two years, and assets can be received until January 2023.

It is therefore necessary to go to Invitalia’s website to find out when resources have been exhausted, since as was the case with the current measures for women’s businesses, there has been a boom in applications.

What, in the programmatic document has been called a “pact of trust” with the world of Enterprises that are eager to acquire new skills, competitiveness, innovation and growth, was designed to be activated “automatically without recourse to calls or counters and, above all, without dimensional, sectoral or territorial constraints.”

Here, below, is a concise guide on all investments pre-posted by the MISE (Ministry of Economic Development) to support companies investing in innovation.

First, however, two hints about the
National Enterprise 4.0 Plan
 which we have already talked about several times on the Fastbrain blog to provide useful information for micro, small and medium-sized enterprises that need to take advantage of the facilities, including for the renewal of IT equipment.

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What is the national Enterprise 4.0 plan

The national “Enterprise 4.0” plan is a package of facilities aimed at boosting the development of the industrial sector through ten measures, each of which has a specific target and segment of relevance. Let us see, in brief, what they are and how they work.

Hyper and super depreciation

The incentive originally included a series of “supervaluations” that could be combined with each other:

  • 250% of investment in the purchase or leasing of tangible or technological assets;
  • 140% of the acquisition cost of functional software for technology transition;
  • 130% of investment in capital goods.

Article 1(45) of the Budget Law 2022 amended the tax credit regulations regarding investments related to the areas of R&D (research and development), ecological transition and technological innovation 4.0, replacing “supervaluations” with the tax credit. For the period from 2022 to 2025, diversified rates will be applied to investments, depending on the amount of the investment:

  • 20 percent (on amounts up to 2.5 million euros);
  • 10% (from 2.5 to 10 million);
  • 5% (10 to 20 million).

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Tax credits on tangible assets 4.0

Article 1, Paragraph 45 of the Budget Law 2022 amends the regulations of the tax credit related to investments in:

  • Research and development;
  • Ecological transition;
  • Technological Innovation 4.0

“The 2021 rates for those purchasing tangible capital goods 4.0 (Annex A) are:

  • 50 percent for investment with cap set at 2.5 million
  • 30 percent for those who invest 2.5 to 10 million euros
  • 10% for the 10 to 20 million range.

For next year, the new rates will be adjusted downward:

  • 20% for investments up to 2.5 million euros
  • 10% for the 2.5 to 10 million range
  • 5% for the 10 to 20 million range

Thereafter, according to the Budget Law 2022, which provides for renewal for another three years and then until December 2025 with delivery of assets by summer 2026, the rates will remain the same and always for the three investment brackets, at 20 percent, 10 percent and 5 percent.” (Source: www.agendadigitale.eu/industry-4-0/)

Capital goods New Sabatini

We have discussed the New Sabatini in depth in this article.

This is a facility, also extended by the Budget Law 2022, which supports investments to purchase, including through leasing formula, IT equipment needed by companies.

The interest subsidy ranges from 2.75% to 3.57%.

The measure is reserved for micro, small and medium-sized enterprises.

It consists of a grant for the purchase of capital goods, aimed at covering the interest owed by SMEs on loans between 20,000 and 2 million euros.

To access the facility, the company must submit a specific application to the bank (or other financial intermediary) for access to the grant, which is disbursed after evaluation by the MISE.

R&D tax credit

This tool grants a 50 percent tax credit, expendable against various types of taxes, which applies to incremental R&D expenditures.

Enterprises access the credit automatically, if the necessary accounting certifications are present, by reporting the expenses incurred on their tax returns.

Contact us to receive technical assistance for the Sabatini Law

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Patent Box

This is a preferential taxation scheme on income generated from the exploitation of intangible assets (patents, copyrighted software and the like).

Specifically, the measure provides IRES and IRAP rates at 50 percent and is applied to companies that invest in research and development; the relief is calculated based on a series of parameters and is accessible to any company active in Italy.

The option must be exercised when filing a tax return and, in the case of direct use of the asset, after a “ruling agreement” with the Internal Revenue Service.

Innovative startups and SMEs

The national “Impresa 4.0” plan includes several facilitative measures for innovative startups and SMEs, both fiscal and operational.

Individuals who enroll in the special section of the Register of Companies access a package of specific facilities: incentives for venture capital investments (30 percent IRPEF and IRES deduction), facilitated access to the SME Guarantee Fund, and, in general, fewer bureaucratic and administrative constraints.

Guarantee Fund

The Fund guarantees a public guarantee (up to 80 percent) of up to 2.5 million euros, to be used for short- and medium-term operations, as well as to encourage investment.

Resources from the fund are intended for micro, small and medium-sized enterprises, professionals registered with professional orders or associations, and others (except those in the financial sector).

The public guarantee is accessed by submitting a request to the bank when underwriting a loan.

Development contracts

This particular facilitative framework concerns large investments (exceeding 20 million euros) prepared by one or more enterprises.

Individuals who wish to take advantage of the available resources must send an application to Invitalia.

The subsidy is calculated on the basis of a number of parameters and consists of a subsidized loan on 75 percent of the eligible expenses and various grants (interest rate, equipment and to the expense).

Agreements for innovation

The instrument is aimed at boosting research and development activities by Italian companies “with projects concerning industrial research and experimental development activities” to develop new products or services (or improve existing ones).

To access the financial resources, a project proposal must be submitted via PEC to MISE.

Recipients of the incentive enjoy a direct contribution to expenses of at least 20 percent and subsidized financing at 20 percent of eligible costs.

Training 4.0 tax credit

The incentive consists of a 40 percent tax credit up to a maximum of 300,000 euros, applicable to personnel training costs within three specific areas: sales and marketing, information technology and production technology.

The tool is accessible to all Italian companies by self-certification in financial statements.

Fund for intangible capital, competitiveness and productivity

2.7 billion fund to implement the long-term goals (2018-2031) of the Impresa 4.0 Plan; resources are intended to finance research and development projects, as well as technical and administrative support.

To gain access, it is mandatory to activate a prior agreement (ruling agreement) with the Internal Revenue Service.

Fastbrain as a partner for the transition to Enterprise 4.0

One of the main areas of focus in the Enterprise 4.0 plan concerns technological innovation.

Fastbrain Engineering S.r.l., as a top player in the distribution of technology and IT products, stands as a reference interlocutor.

Leveraging its established experience in the industry and active business partnerships with major national and international technology brands, the company is able to offer targeted solutions and services to businesses based on their specific needs.

With the
operational rental
, for example, Fastbrain offers the opportunity to have state-of-the-art technological equipment while optimizing costs.

It also provides specialized support on software, hardware, and systems when needed.

About Fastbrain and why to choose it


Fastbrain Engineering Ltd. Certified Partner
of leading technology players, including.
Brother, Lenovo, Synology, Graetz, SiComputer, Canyon
offers customized purchasing solutions tailored to the needs of professionals. It also offers pre-sales and after-sales support,Operational rental included.

We are a
central interlocutor
in ICT wholesale distribution and one of the leading players throughout the country in the IT and technology products distribution market.

A key feature and competitive advantage is the selection of top brands and leading products in the most popular product categories.

Info:
info@fastbrain.it
 | Tel 011.0376.054

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