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 intangible goods 15% up to a maximum of EUR 1 million. MIMIT declares the resources exhausted: new booking notifications remain possible, but GSE will respond only if new funds become available, in chronological order. The deadline for sending the completion notifications relating to investments concluded after 31/12/2025 and by 30/06/2026 has been extended to 15 September 2026.
All businesses and self-employed workers, excluding entities in voluntary liquidation, in insolvency proceedings or subject to disqualification penalties.
No sectoral exclusion for agricultural businesses as such; however, the same limit as the increased depreciation allowance (iperammortamento) applies to entities determining income on a cadastral basis, for whom the tax credit is instead usable as an offset (unlike the increased depreciation allowance). To be assessed case by case with the tax adviser.
Verified on mimit.gov.it: resources exhausted, measure in the process of being wound down. The deadline of 15/09/2026 concerns the obligation (completion notification), not the opening of new applications. Prerequisite: by 31/12/2025 a down payment of at least 20% and acceptance of the order. The ceiling of EUR 2.2 billion indicated on the MIMIT page refers to investments completed by 30/06/2026. The Agenzia delle Entrate page could not be opened via WebFetch (403).
Status recalculated. The managing body’s portal listed this scheme as «chiuso», but the published deadline says otherwise. In such cases we go by the date.
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.
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