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The Budget Law 2020 (Law No. 160 of 27 December 2019) introduced a tax credit for investments in new high-tech capital goods, commensurate with their acquisition cost.
The measure aims to support and incentivize companies that invest in new, tangible and intangible capital goods, functional to the technological and digital transformation of production processes destined for production facilities located in the State.
Credito d’imposta per beni strumentali industria 4.0
Legge Sabatini per investimenti in leasing di macchinari e beni strumentali
Credito d’imposta per gli investimenti nel mezzogiorno