RD&D Policies (4.0 Research and Development Tax credit)

• L 178/20
• L 160/19

Italy offers a tax credit for investments in research and development, ecological transition, 4.0 technological innovation and other innovative activities, which will be applicable until 31 December 2022. Included measures are personnel expenditure and research agreements with other entities.
The tax credit for research and development amounts to 20 %, and the expenses limit is € 4 million.
The tax credit for technological innovation amounts to 10 %, and the expenditure limit is € 2 million.
The tax credit for design and aesthetic development amounts to 10 %, and the expenditure limit is € 2 million.
For technological innovation activities aimed at product manufacturing or at the introduction of new or substantially better production processes in order to achieve an ecological transition or 4.0 digital innovation goal, the tax credit amounts to 10 %, and the expenditure limit is € 2 million.
Several tax credits can be accessed at the same time (max 50%). A sworn technical report is required.

Available to all enterprises that invest in eligible activities, regardless of their legal status, size or economic sector. Incentive is available to both enterprises resident in Italy and to Italian permanent establishments of non-residents.

The revenue agency