Tempo di lettura: 2 minuti

Anche i forfettari potranno beneficiare del credito d’imposta beni strumentali così come previsto dalla legge 160/2019.

Tra le novità introdotte dalla legge 160/2019, cosiddetta legge di Bilancio 2020, vi è il credito d’imposta beni strumentali forfettari ossia la sostituzione del vecchio super ed iper ammortamento con un credito d’imposta e l’estensione ai forfettari (siano essi professionisti o imprese) del beneficio.

In cosa consiste il credito d’imposta beni strumentali?

In favore delle imprese che effettuano investimenti in beni strumentali nuovi, destinati a strutture produttive ubicate nel territorio dello Stato, è riconosciuto un credito di imposta.

Quale è la misura dell’agevolazione?

Il legislatore ha previsto tre diverse aliquote a seconda della tipologia di investimento:

  1. 40% del costo – si applica per i beni strumentali materiali di cui all’allegato A della legge 232/2016, ossia beni funzionali alla trasformazione tecnologica e digitale delle imprese secondo il modello “Industria 4.0”;
  2. 15% del costo – si applica ai beni immateriali ricompresi nell’allegato B della legge 232/2016, quali software, sistemi e system integration, piattaforme e applicazioni, connessi ad investimenti in beni materiali “Industria 4.0”;
  3. 6% del costo – si applica ai beni strumentali ordinari.

Gli investimenti dovranno essere effettuati nel periodo intercorrente dal 1° gennaio 2020 ed il 31 dicembre 2020, ovvero il 30 giugno 2021 purchè entro il 31 dicembre 2020 il relativo ordine risulti accettato dal venditore e sia pagato un acconto almeno pari al 20% del costo di acquisto del bene.

Chi può accedere al credito d’imposta?

Possono accedere al credito tutte le imprese residenti nel territorio dello Stato, indipendentemente dalla forma giuridica, dal settore economico di appartenenza, dalla dimensione e dal regime fiscale di determinazione del reddito. E’ tuttavia necessario che siano in regola con le norme sulla sicurezza nei luoghi di lavoro e con il versamento dei contributi previdenziali ed assistenziali a favore dei lavoratori.

Quali sono gli investimenti agevolabili?

Il credito spetta per l’acquisto di beni strumentali nuovi destinati a strutture produttive ubicate nel territorio dello Stato. Sono tuttavia ESCLUSI:

  1. i veicoli e gli altri mezzi di trasporto a motore indicati all’articolo 164, comma 1, del TUIR;
  2. i beni per i quali il decreto MEF 31 dicembre 1988 dispone coefficienti di ammortamento ai fini fiscali inferiori al 6,5%;
  3. i fabbricati e le costruzioni;
  4. i beni elencati nell’allegato 3 della legge 208/2015;
  5. i beni gratuitamente devolvibili delle imprese operanti, in concessione e a tariffa, nei settori dell’energia, dell’acqua, dei trasporti, delle infrastrutture, delle poste, delle telecomunicazioni, della raccolta e depurazione delle acque di scarico e della raccolta e smaltimento dei rifiuti.


Le imprese ed i professionisti che adottano il regime forfettario possono beneficiare solo dell’aliquota del 6% e quindi solo con riferimento ai beni strumentali ordinari.

Il credito d’imposta beni strumentali forfettari è fruibile esclusivamente in compensazione, in 5 quote costanti di pari importo, a partire dall’anno successivo a quello di entrata in funzione dei beni.

Leggi i nostri articoli per scoprire gli altri crediti d’imposta disponibili.



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