The Aid Decree 2022 is converted into the law of 15.07.2022 n. 91
The Aid Decree 2022 is converted into the law of 15.07.2022 n. 91 with the measures for businesses: the tax credit for intangible assets 4.0 rises to 50%.
For investments involving assets included in Annex B annexed to the law of 11 December 2016, no. 232, carried out starting from January 1, 2022 and up to December 31, 2022, or by June 30, 2023, provided that by December 31, 2022 the relative order is accepted by the seller and the advance payment has been made at least equal to 20 percent of the acquisition cost, the measure of the tax credit provided for by article 1, paragraph 1058, of law no. 178, is raised to 50 percent.
Please refer to the Official Gazette for details and applicability.
Among the intangible assets that can benefit from the provision, we remember our SW for automation.