Name in original language
Piano Nazionale Transizione 4.0 – Credito d'Imposta
Initiative overview
Rooted in the original Industria 4.0 plan (Law 232/2016), the Transizione 4.0 tax credit has been the primary Italian fiscal incentive for industrial digital transformation. For investments in new tangible 4.0 capital goods (Annex A of Law 232/2016 — interconnected machinery, computer-controlled systems, IoT devices, AI and robotics equipment) made between 1 January 2025 and 31 December 2025 (or booked by 31 December 2025 with at least 20% down payment and completed by 30 June 2026), the 2025 Budget Law introduced: a 20% credit on investment portions up to EUR 2.5M; 10% on portions from EUR 2.5M to EUR 10M; 5% on portions from EUR 10M to EUR 20M. A national aggregate spending cap of EUR 2.2B for 2025 was introduced; companies submit communications to MIMIT via the GSE portal on a first-come-first-served basis and credits are suspended once the cap is reached (this occurred in November 2025). The 2025 Budget Law largely terminated the credit for new intangible investments in 2025, retaining eligibility only for assets connected to qualifying tangible investments already booked by 31 December 2024. The incompatibility with the Transizione 5.0 credit is confirmed. From 2026, the regime transitions to an enhanced depreciation (hyper-depreciation) system under Budget Law 2026. Target audience: Italian companies across all productive sectors investing in digital 4.0 production assets.
