The Tax Credit for Investments in Capital Goods is the incentive already known as Super / Hyper-depreciation, intended for companies with production facilities located in Italy, which aims to support and encourage companies that invest in new capital goods, both tangible and intangible (software and IT systems) also functional to the technological and digital transformation of production processes.

It is intended for all companies resident in the territory of the State, including permanent establishments of non-resident subjects, regardless of the legal form, the economic sector to which they belong, the size and the tax regime for determining the income and is applicable to:

Consulting and Assistance Service

What we can do for you

• We can introduce you, with an initial orientation session, to the concept of "Enterprise 4.0" and the relative incentive plan;
• we can map out the qualifying technologies already present in your production process;
• as part of your investment plan, we can identify the assets whose technical characteristics mean they could qualify as eligible and which could be interconnected with the company information system;
• we can analyse your investment plan and identify "hyper-depreciable" assets;
• we can carry out a technical analysis of assets qualifying for hyper-depreciation, reporting on the costs qualifying for tax relief, and certifying their compliance with legal requirements for the use of the tax benefit;
• regarding the interconnection requirement envisaged by the legislation, our activity includes verifying whether the company already meets the specified conditions and if it does not, we advise clients on the actions to take to meet the requirement; to seek our advice on digital transformation;
• we issue sworn reports or certifications from an accredited company, required by law;
• we deliver a dossier containing the regulatory references concerning the 'hyper-depreciation' mechanism, as well as supporting documents of tax and technical nature;
• we have professional liability cover in place which offers your company guarantees up to the specified policy limits.

Did you know that there are certain concessions that can be combined with the hyper-depreciation mechanism?

• Sabatini 4.0