how much is it worth after the Aid decree?


All companies resident in the territory of the State (including permanent establishments of non-resident entities) independently:

– from the legal form;

– dal economic sector of belonging;

– from the dimension;

– dal tax regime for determining income.

I’m excluded:

– companies in the state of liquidation voluntary, failurecompulsory administrative liquidation, agreed estimate without business continuity or other insolvency procedure provided for by bankruptcy law, by Legislative Decree no. 14/2019 (Code of business crisis and insolvency) or other special laws or that have a procedure underway for the declaration of one of these situations;

– the recipient companies of disqualification sanctions (art. 9, c. 2, D.Lgs 231/2001).

The use of the benefit due is subject to the condition of compliance with the regulations on safety in the workplace applicable in each sector and the correct fulfillment of the obligations to pay social security and welfare contributions in favor of workers.


The investments in new intangible capital goods functional to the processes of transformation 4.0, included in Annex B of the 2017 Budget Law (Law no. 232/2016), as supplemented by art. 1, c. 32, Budget Law 2018 (Law no. 205/2017).

In summary, they fall under the eligible assets:

– software, systems and system integration, platforms and applications, supply chain management systems aimed at drop shipping in e-commerce;

– software and digital services for immersive, interactive and participatory use, 3D reconstructions, augmented reality;

– software, platforms and applications for the management and coordination of logistics with high integration characteristics of service activities.

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The expenses for services incurred in relation to the use of eligible assets through cloud computing solutions, for the portion attributable to the accrual.


As a result of the Aid decree (Legislative Decree no. 50/2022, art. 21), for the investments made from 1 January as of December 31, 2022 (i.e. by 30 June 2023, provided that, by 31 December 2022, the seller has accepted the relevant order and advances have been paid for at least 20% of the acquisition cost), the tax credit rate is increased from 20% to 50%within the maximum limit of eligible costs equal to 1 million euros.


The due benefit can only be used in compensation, in 3 annual fees of the same amount, starting from the year of the interconnection of the assets.

Le businesses must:

– keep, under penalty of revocation of the benefit, the documentation suitable to demonstrate the actual incurred and the correct determination of the eligible costs;

– indicate in the invoices and other documents relating to the acquisition of subsidized goods the express reference at facilitation provisions. Any irregularity can be remedied by the purchaser, before the control activities by the financial administration begin, through various methods. The wording of the concessionary provision must also be included in the transport documents, but not in the test or interconnection report (Revenue Agency, response to ruling no. 270 of 18 May 2022);

– produce or one sworn technical expertise issued by an engineer or industrial expert registered in the respective professional registers or a certificate of conformity issued by an accredited certification body, showing that the goods possess technical characteristics such as to include them in the list referred to in Annex B to the 2017 budget law and which are interconnected to the company production management system or to the supply network. With regard to the agricultural sector, this appraisal can also be issued by an agronomist or forestry doctor, a graduate agrotechnician or a graduate agricultural expert. For goods with a unit cost of acquisition not exceeding € 300,000, this documentary burden can be fulfilled through a declaration by the legal representative, made pursuant to Presidential Decree no. 445/2000.

In order to allow the Ministry of Economic Development to acquire the information necessary to assess the progress, dissemination and effectiveness of the measure, the companies that make use of the tax credit must send a communication to the Ministry. The model, content, methods and terms for sending the communication were approved by directorial decree of 6 October 2021. For investments made in 2022, the communication model must be sent (in electronic format via PEC to the address [email protected]) by 30 November 2023.

Calculate your savings


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Let’s assume that the Alfa company in 2022 will make investments in new 4.0 intangible assets for a total of 60.000 euro.

Following the Aid decree, the credit is recognized to the extent of 50%instead of 20%.

The tax credit due is therefore equal to 30.000 euro (60,000×50%), against the 12,000 euros of the previous rate at 20% (60,000×20%).

With the new rate, the Alfa firm has a greater benefit tax of 18.000 euro (30,000-12,000), corresponding to 30% of the total investment (60,000 euros).

Eligible costs

Sustained costs

Tax credit due

% savings

Investment cost made






Let’s assume that Beta in 2022 will make investments in new intangible capital assets for a total of 1.200.000 euro.

Following the Aid decree, the credit is recognized to the extent of 50% (instead of 20%) of the cost, for investments up to 1.000.000 eurozero beyond this limit.

The tax credit due is therefore equal to 500.000 euro (1.000.000×50%), against the 200.000 of the previous rate at 20% (1.000.000×20%).

With the new rate, the Beta firm has a greater benefit tax of 300.000 euro (500,000-200,000), corresponding to 25% of the total investment (1,200,000 euros).

Eligible costs

Sustained costs

Tax credit due

% savings

Investment cost made




It is emphasized that the credits do not compete to form neither IRES nor IRAP income. For the sake of simplicity, the tax savings deriving from this tax reduction were not taken into account.

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