INTIEAItaly · Impresa 4.0 National Plan UpdatePolicyIn force

Impresa 4.0 National Plan Update

The new National Transition Plan 4.0 (Impresa 4.0 National Plan Update) is the first brick on which the Italian Recovery Fund is founded. The investment consists of approximately 24 billion euros for a measure that becomes structural and sees the strengthening of all the…

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Country / jurisdiction: Italy · Year: 2020 · Status: In force · Level: National · Type: Voluntary

The new National Transition Plan 4.0 (Impresa 4.0 National Plan Update) is the first brick on which the Italian Recovery Fund is founded. The investment consists of approximately 24 billion euros for a measure that becomes structural and sees the strengthening of all the deduction rates and an important advance in the times of use. It has two fundamental objectives: to stimulate private investment and to give companies stability and certainty with measures that take effect from November 2020 to June 2023. This package includes increased tax credits for investments in research and development for "green and digital" projects. The tax credit is increased from 10% to 15%, and the maximum from EUR 1.5 million to EUR 2 million. Companies can claim a 10% tax credit on R&D spending if the R&D is for industrial processes that raise energy efficiency or exploit industrial synergies.

Official source: https://www.mise.gov.it/index.php/it/transizione40

Source

https://www.iea.org/policies/13848

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