Tax Credit 4.0: What it is and how it works for Industry 4.0

Everything you need to know: Requirements, deadlines, and incentive percentages

If you purchased a system in 2025 without submitting the advance notification to the GSE within the required timeframe, you risk being unable to offset the tax credit. This isn’t a minor bureaucratic detail: it means forgoing a refund that could be worth 20% of the investment cost. The mechanism is generous, but starting in 2024, access is no longer automatic, and many companies discovered this too late.

One of the questions we receive most frequently from purchasing managers and technicians concerns tax incentives, specifically what to buy, when to apply, what rates to apply, and how to verify the technical compliance of the asset before ordering. This guide answers any questions with data updated to 2025-2026.

What is the 4.0 tax credit

Established in 2020 as part of MIMIT’s Transition 4.0 Plan, the tax credit for tangible assets should not be confused with a non-repayable grant. It is, in fact, a tax credit that can be used as an offset via F24 (formerly F24) and reduces the overall tax expense associated with the investment. The main difference compared to financing is the lack of a repayment plan, as the benefit consists of a reduction in taxes to be paid, divided into three annual installments starting from the year following the machinery’s entry into service.

Which systems qualify

Access to incentives for Industry 4.0 tangible assets is subject to meeting the requirements of Annex A of Law No. 232/2016. Specifically, the machine must be equipped with control systems such as CNC or PLC and be interconnected to management systems or the supply network. These requirements also include automated integration with the logistics department, the adoption of simple human-machine interfaces, and compliance with the latest workplace safety standards.

In practical terms, this means that the system must be “talking”; a fan with only an on/off switch does not qualify.

A ventilation or extraction system equipped with aninverterfor variable speed regulation, aremote monitoring system, and an interface to the company’s management system can qualify. The condition is that communication with the company’s information systems is concretely implemented and not just envisioned on paper.

Industrial ventilation and extraction systems with filtration are included among the tangible assets of Annex A when configured with these characteristics. Qualification verification must be performed before ordering, not after delivery.

Verifying that the technical requirements are met before purchasing (and not after) is the best way to avoid discovering later that the asset doesn’t qualify. When we assist a client in selecting a system, configuring it for incentive access is part of the technical sizing process.

The rates in force for 2025

For investments in tangible capital goods 4.0 made in 2025 (or by June 30, 2026 with a reservation valid until December 31, 2025), the tax credit rates are as follows.

For intangible assets (software and 4.0 management systems), the 2025 relief applies only to goods ordered by December 31, 2024, with a deadline of June 30, 2025. From 2025, intangible assets are excluded from the 4.0 Plan.

Who can access it

The incentive is available to all businesses resident in Italy, regardless of their legal form, economic sector, or company size, provided that two essential conditions are met: compliance with safety regulations and regular payment of social security contributions .

It’s important to remember that the 4.0 and 5.0 tax credits cannot be combined for the same assets. Therefore, if applications for both measures have been submitted for the same investment, one of the two options must be chosen.

Procedure and deadlines: what to do in practice

Starting March 30, 2024, access to credit is no longer automatic. Companies must submit advance notification to MIMIT via the GSE platform before completing the investment. The chronological order of submission determines the priority in reserving resources. The funds allocated for 2025 amount to €2.2 billion and were quickly exhausted. The process involves three steps:

Advance notification to GSE , to be submitted before completing the investment, detailing the planned investments and the credit requested.

Confirmation of the down payment within 30 days of the advance notification, proof of payment of at least 20% of the cost of the asset, and acceptance of the order by the seller.

Notification of completion by July 31, 2026 for investments completed by June 30, 2026 (the deadline was January 31, 2026 for those completed by December 31, 2025, extended by the Decree of January 28, 2026 to March 31, 2026).

The 4.0 credit cannot be combined with the 5.0 Transition tax credit for the same assets. If you have applied for both credits on the same investment, you must choose one of them.

What changes from 2026

With the entry into force of the 2026 Budget Law, the 4.0 tax credit will give way to the new hyper-depreciation, radically transforming the nature of the economic benefit for businesses. Instead of the traditional F24 offset, the depreciable cost will be increased for income taxes, with the savings being distributed based on the asset’s useful life. However, the old 4.0 tax credit regime remains valid for investments initiated with a down payment by the end of 2025 and completed by June 2026. Beyond this period, only the 2026 hyper-depreciation regime applies, as the two benefits cannot be combined for the same purchases.