Get a tax credit of up to 20 % when purchasing collaborative robots
Here is how to access the bonus and recover your investment
What the legislation says:
As stated by the MISE (Ministry of Economic Development), the measure aims to support competitiveness among businesses by incentivizing investments in Research and Development, in Technological Innovation, which are supported during the ongoing tax period until December 31, 2025
To whom the incentive is addressed:
All businesses residing within the territory of the Italian State, regardless of their legal nature, economic sector, size, accounting regime, and tax income determination system.
How does the tax credit for the purchase of cobots work:
For all technological innovation activities aimed at the development of new or substantially improved products or production processes purchased in the three-year period from 2023 to 2025, the following tax credits are recognized:
20 % of the cost for the portion of investments up to 2.5 million euros
10% of the cost for the portion of investments exceeding 2.5 million euros and up to 10 million euros
5 % of the cost for the portion of investments exceeding 10 million euros, up to a maximum of overall eligible costs equal to 20 million euros
The requirements for the Industry 4.0 tax credit on the purchase of cobots are as follows:
The investment must be made by December 31, 2025
The order must be accepted by the supplier by December 31, 2025, and at least 20 % of the payment must be made by the same date
The asset must be put into operation by June 30, 2026
An example of tax credit transformation
Investment in automated system by December 31, 2025 = € 70,000
20 % Tax Credit = € 14,000