2021 and 2022 offered lots of opportunities in terms of state subsidies for companies investing in capital assets whose functionality is controlled by computerised systems connected to the factory’s computer systems.
This is because the tangible fixed assets that qualify for Industry 4.0 tax relief almost always also qualify for the so-called “Nuova Sabatini” tax relief, resulting in the greatest investment incentives ever seen.

Tax credit: here’s what will change starting in the new year

While the 2022 tax credit already decreased by 10% with respect to the previous year, in January of 2023 it will decrease from 40% to 20% of the cost for investments of up to € 2.5 million.
That’s why investing in Industry 4.0 qualifying capital assets by 31 December 2022 is definitely worthwhile.

In order to take advantage of the 40% tax credit, it is sufficient for the relative order to have been accepted by the vendor by 31 December, and for advance payments to have been made amounting to at least 20% of the purchase cost. In this manner, the completion of the purchase can be postponed to the new year, as long as it is finalised by 30 June 2023.

Valla Manitex cranes perfectly fall within the Transition 4.0 parameters, as they allow for the optimisation and streamlining of the production processes thanks to the possibility of sharing usage data over a network connection. Click here to contact us for more information.