Tempo di lettura: 3 minuti

Per il periodo 2020-2022 è stato introdotto il nuovo Piano Nazionale denominato “Transizione 4.0”, che costituisce una delle prime basi su cui si fonda il Recovery Fund italiano. L’investimento consiste in 23,8 miliardi di Euro per una misura che diventa strutturale e vede il potenziamento di tutte le aliquote di detrazione e un importante anticipo nei tempi di fruizione. Esso ha due obiettivi fondamentali: stimolare gli investimenti privati e dare stabilità e certezze alle imprese con misure che hanno effetto da novembre 2020 a giugno 2023.

Nuova durata delle misure

I nuovi crediti d’imposta sono previsti per 2 anni, la decorrenza di tale misura è anticipata al 16 novembre 2020 ed è inoltre confermata la possibilità, per i contratti di acquisto dei beni strumentali definiti entro il 31 dicembre 2022, di beneficiare del credito con il solo versamento di un acconto pari ad almeno il 20% dell’importo e consegna dei beni nei sei mesi successivi (quindi, entro giugno 2023).

Anticipazione e riduzione della compensazione

Per gli investimenti in beni strumentali “ex super”, di cui al comma 188, art. 1, l. 160/2019, ed in beni immateriali non 4.0 effettuati nel 2021 da soggetti con ricavi o compensi minori di 5 milioni di Euro, il credito di imposta è fruibile in un anno. Oltre a ciò, è ammessa la compensazione immediata (dall’anno in corso) del credito relativo agli investimenti in beni strumentali. Per tutti i crediti d’imposta sui beni strumentali materiali, la fruizione dei crediti è ridotta a 3 anni, in luogo dei 5 previsti a legislazione vigente.

Maggiorazione dei tetti e delle aliquote

Per il solo anno 2021, è previsto un incremento dal 6 al 10%, per tutti i soggetti produttivi, del credito beni strumentali materiali “ex super” menzionati in precedenza. Una maggiorazione dal 6 al 15% è riconosciuta anche a chi ha effettuato nel 2021 investimenti mirati ad implementare lo smart working (o lavoro agile).
Inoltre, è stato esteso il credito ai beni immateriali non 4.0 con il 10% per
investimenti effettuati nel 2021 e al 6% per investimenti effettuati nel 2022. Per i beni immateriali 4.0, è stato incrementato il credito d’imposta dal 15 al 20% e l’importo massimale passa da 700 mila Euro ad 1 milione di Euro. Mentre per quelli materiali 4.0, la nuova aliquota per spese inferiori a 2,5 milioni di Euro è del 50% per il 2021 e del 40% per il 2022, per spese superiori alla somma indicata e fino a 10 milioni, il 30% nel 2021 ed il 20% nel 2022, mentre per spese superiori a 10 milioni di Euro e fino a 20 milioni di Euro è stato introdotto un nuovo tetto del 10%, valido sia per il
2021 che per il 2022.

Investimenti innovativi e Credito Formazione 4.0

La seguente tabella riassume quanto previsto per gli investimenti innovativi:

TIPOLOGIA DI INVESTIMENTOAUMENTO DEL CREDITO DI IMPOSTAINCREMENTO DEL MASSIMALE
Ricerca e Sviluppodal 12% al 20%da 3 a 4 milioni di euro
Innovazione Tecnologicadal 6% al 10%da 1,5 a 2 milioni di euro
Innovazione green e Digitaledal 10% al 15 %da 1,5 a 2 milioni di euro
Design e Ideazione Esteticadal 6% al 10%da 1,5 a 2 milioni di euro

Novità vengono previste, infine, per il Credito denominato “Formazione 4.0”:

  • il credito d’imposta è esteso anche alle spese sostenute per la formazione dei dipendenti e degli imprenditori;
  • tale misura è riconosciuta nel periodo compreso tra il 2021 ed il 2022.
    Si osserva, inoltre, che in questo strumento sono contenute le seguenti caratteristiche:
  • abbattimento dei costi del personale fino al 60% durante il periodo di svolgimento della loro formazione;
  • limite massimo di detraibilità fino a 300 mila Euro;
  • i formatori possono essere gli stessi dipendenti interni all’azienda.

SCOPRI COSA PUOI FARE PER OTTENERE IL CREDITO DI IMPOSTA FORMAZIONE4.0


A CURA DEL DOTT. LORENZO COLICCHIO PER COMMERCIALISTA-CONSULENTE.IT

Tel. +39 334 302 5433


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