We report an interesting and useful question (which appeared in “Il Sole 24 Ore L’Esperto responds N.47″ of 27/11/2023), regarding the recovery of tax credit for non-4.0 generic capital goods.
Request. In 2020, a deposit of more than 20% was booked and paid for a generic capital asset. In 2022 the goods were delivered and the remaining amount of the invoice was paid. From the year 2022 and for the following years 2023 – 2024, is the taxpayer entitled to a 6% tax credit on the total value of the asset?
Answer. For investments in non-4.0 generic tangible assets made by 31 December 2022 (or by 30 June with order and deposit paid by 31 December 2022), the tax credit is 6% for amounts up to two million euros (art.1, paragraph 1055, L.178/2020 – 2021 budget law). Therefore, in the case described, the tax credit is deemed to be available in the amount indicated, spread over the three years. The tax benefit cannot be used in a single solution, as it does not fall within the scope of paragraphs 1059 and 1059-bis of article 1 of the previously cited law.
