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1.BONUS FOR AGRI-FOOD CENTRES IN THE FOLLOWING REGIONS: BASILICATA, CALABRIA, CAMPANIA, MOLISE, PUGLIA, SARDINIA, SICILY
Bonus for composting plants (para. 270) New tax relief for composting plants has been established (Article 1, paragraphs 831 to 834 of Law No. 234 of 30 December 2021). The contribution, up to a maximum limit of EUR 1 million for the year 2023, is equal to 70 per cent of the amounts left to be borne by the taxpayer, for documented expenses, incurred by 31 December 2022, relating to the installation and commissioning of composting plants at agri-food centres in the regions of Campania, Molise, Puglia, Basilicata, Calabria and Sicily. The facility can be applied for by the operator of the agri-food centre, provided that the composting plant can dispose of at least 70 percent of organic waste (Article 183(1)(d) of Legislative Decree No. 152 of 3 April 2006), produced by the same agri-food centre. The tax relief can be used for offsetting purposes. The operator of the agri-food centre can apply for this tax relief, provided that the composting plant can dispose of at least 70 percent of organic waste, as required in Article 183(1)(d) of Legislative Decree No. 152 of 3 April 2006 (“Environment Code”), produced by the same agri-food centre.
2.BONUS FOR PRODUCTION FACILITIES IN THE FOLLOWING REGIONS: BASILICATA, CALABRIA, CAMPANIA, MOLISE, PUGLIA, SARDINIA, SICILY
Investment bonus in the Mezzogiorno (paragraphs 265-266), relating to the purchase of machinery, plant and various equipment, where tax relief is granted to the maximum extent allowed by the 2014-2020 Regional Aid Map: 45% to small enterprises (30% in Abruzzo), 35% to medium-sized enterprises (20% in Abruzzo), 25% to large enterprises (10% in Abruzzo). Limitations: Machinery for the investment bonus must not be mere replacements for other machinery, but must relate to investments that allow: the creation of a new plant; the expansion of capacity in an existing plant; diversification of production to obtain products never previously manufactured; a fundamental change in the overall production process of an establishment. .
3.INDUSTRY 4.0
20% of the cost for the portion of investments up to EUR 2.5 million
10% of the cost for the portion of investments over EUR 2.5 million and up to a total eligible cost limit of EUR 10 million
5% of the cost for the portion of investments over EUR 10 million and up to a total eligible cost limit of EUR 20 million.
The tax credit may be extended until 30 June 2026 provided that, by 31 December 2025, the relevant order has been accepted by the seller and down payments of at least 20 percent of the purchase cost have been made. In summary: "For machinery purchased in 2023, for values less than EUR 2.5 million, the tax credit is 20 percent; payment of 20 percent of the machinery is allowed by 31 December 2023 but the machinery must be delivered by June 2024. https://www.fiscooggi.it/rubrica/analisi-e-commenti/articolo/legge-bilancio-14-confermati-bonus-favore-del-mezzogiorno
https://www.fiscooggi.it/rubrica/analisi-e-commenti/articolo/legge-bilancio-14-confermati-bonus-favore-del-mezzogiorno
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