Transizione 4.0 (capital goods)

Tax credit on interconnected 4.0 capital goods. Resources are exhausted and the measure has been replaced by the iperammortamento; the last deadline for completion communications was September 15, 2026.

What it funds

The 4.0 capital goods tax credit is neither a discount on the price nor a grant: it is an offsettable credit computed on the cost of the assets listed in annex A, with rates that step down as the investment grows. What decides everything is the interconnection: a machine that exchanges no data with the management system or with the plant systems is not a 4.0 asset, however new. For my work what matters most is what is no longer there: the intangible assets of annex B, meaning business software, data platforms and cloud solutions, are eligible only for investments completed by June 30, 2025. Anyone buying software on this measure today is looking at a closed door.

The September 15, 2026 deadline

The resources ran out before the procedural deadlines, which were extended more than once. The directorial decree of July 31, 2026 extended to September 15, 2026 the completion communications on investments finished between January 1 and June 30, 2026, and the same date applies to anyone on the waiting list who receives notice from GSE that resources have become available.

Requirements and what is left out

Anyone buying software today: the intangible assets of annex B, meaning business software, data platforms and cloud solutions, count only for investments completed by June 30, 2025.
Anyone whose machine exchanges no data with the management system or with the plant systems: without interconnection it is not a 4.0 asset, however new.
Anyone without an accepted order and at least a fifth of the cost paid by the end of 2025: without that deposit the extension to 30 June does not exist.
Anyone looking for immediate cash: the credit is used against taxes and contributions, so the benefit lands when there are some to pay.

For anyone with an open file

The investment window has closed and the credit has moved on to the iperammortamento, so nobody starts here any more: this section is for companies already inside the chain of communications in the GSE customer area. The steps are advance notice, deposit confirmation and completion, and what matters is which of the three you have reached, because the deadline above applies to completion.

The measure comes from law 178/2020, paragraphs 1051 and following; the MIMIT page holds decrees and deadlines together. The 2026 budget law set up a fund of more than a billion euros to top the credit up, and the chronological order of transmission sets your place in the queue.

What can still be built

The useful work here is documenting: I bring into one place the data proving that the machine talks to the company systems, with a trail readable years later without reassembling spreadsheets and email threads. For software spend, out of annex B, the route today is the 2026 iperammortamento, which is an enhanced deduction and not a credit: the arithmetic changes, and so does when the benefit shows up.

This entry is informational and is not advice: I do not handle grant applications, and before committing to a purchase it is worth reading the official source above or talking to whoever files the application.