Data to be re-checked. The source does not publish the status or the dates of this scheme explicitly. Do not prepare an application without checking the managing body’s portal.
New tax credit introduced by the Legge di Bilancio 2026 and reserved for agricultural, fisheries and aquaculture undertakings, designed as compensation for their exclusion from the new enhanced depreciation (iperammortamento). According to specialised press sources the rate would be 40% on 4.0 capital goods, but the budget would be extremely limited (approximately EUR 2.1 million in total), which makes the measure heavily rationed. As at the verification date no implementing decree defining eligible assets, procedure and application window appears to have been published.
Agricultural, fisheries and aquaculture undertakings, including those determining income on a cadastral basis (to be confirmed).
Measure specifically dedicated to the agricultural, fisheries and aquaculture sector: it is the alternative channel for those excluded from the enhanced depreciation.
WARNING: measure not verified against a specific institutional source. The MASAF tax credit section (opened with WebFetch) lists only measures dating from 2016-2017 and does not report this credit; the MASAF Normativa 2026 page (opened with WebFetch) does not contain an implementing decree on this measure among those published up to 25/08/2026. The 40% rate and the budget of approximately EUR 2.1 million are reported by the specialised press (Innovation Post) as a budget law figure, not verified at source, and for this reason dotazione_eur and contributo are left null. Several sources report a delay in implementation. To be monitored: it is potentially the most relevant measure for agricultural undertakings taxed on a cadastral income basis that wish to invest in 4.0 technologies.
Every piece of information on this page was read on 27 August 2026 from the pages below. Where they disagree, the managing body’s document prevails.
agevolazione fiscaleagricoltura 4.0beni strumentali
Tax credit for investments in tangible and intangible 4.0 capital goods. Rates for tangible goods: 20% up to EUR 2.5 million, 10% from 2.5 to 10 million, 5% from 10 to 20 million; for…
Facilitates access to credit for SMEs for investments in machinery, plant, equipment, hardware, software and digital technologies. The undertaking obtains a bank loan or leasing arrangement…
Two sectoral interventions in the wine sector implemented at regional level with AGEA as paying agency: INV funds tangible and intangible investments in the cellar and in the vineyard, RRV…
