{"id":24070,"date":"2021-05-30T17:20:44","date_gmt":"2021-05-30T15:20:44","guid":{"rendered":"https:\/\/www.rertech.it\/?p=24070"},"modified":"2022-08-30T09:54:57","modified_gmt":"2022-08-30T07:54:57","slug":"new-national-transition-plan-4-0","status":"publish","type":"post","link":"https:\/\/rertech.it\/en\/2021\/05\/30\/nuovo-piano-nazionale-transizione-4-0\/","title":{"rendered":"New National Transition Plan 4.0"},"content":{"rendered":"<h4 class=\"wp-block-heading\" id=\"h-le-misure-si-potenziano-e-diventano-strutturali\"><strong>The measures are strengthened and become structural<\/strong><\/h4>\n\n\n\n<p>The new National Plan&nbsp;<strong>Transition 4.0<\/strong>&nbsp;\u00e8 il primo mattone su cui si fonda il Recovery Fund italiano. L\u2019investimento consiste in circa&nbsp;<strong>24 billion<\/strong>&nbsp;of euros for a measure that becomes structural and which sees the strengthening of all deduction rates and a significant advancement of the times of use.<\/p>\n\n\n\n<p><strong>The new National Transition Plan 4.0 has two fundamental objectives:<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Stimulate private investment;<\/li><li>Dare stabilit\u00e0 e certezze alle imprese con misure che hanno effetto da novembre 2020 a giugno 2023.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">New duration of measures<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>I nuovi crediti d\u2019imposta sono previsti per 2 anni;<\/li><li>La decorrenza della misura \u00e8&nbsp;<strong>brought forward to November 16, 2020<\/strong>;<\/li><li>\u00c8 confermata la possibilit\u00e0, per i contratti di acquisto dei beni strumentali definiti entro il 31\/12\/2022, di beneficiare del credito con il solo versamento di un acconto pari ad almeno il 20% dell\u2019importo e consegna dei beni nei 6 mesi successivi (quindi,&nbsp;<strong>by June 2023<\/strong>).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Anticipazione e riduzione della compensazione con maggiore vantaggio fiscale nell\u2019anno<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Per gli investimenti in beni strumentali \u201cex super\u201d e in beni immateriali non 4.0 effettuati nel 2021 da soggetti con ricavi o compensi minori di 5 milioni di euro,&nbsp;<strong>il credito d\u2019imposta \u00e8 fruibile in un anno<\/strong>;<\/li><li>\u00c8 ammessa la&nbsp;<strong>immediate compensation&nbsp;<\/strong>(dall\u2019anno in corso) del credito relativo agli investimenti in beni strumentali;<\/li><li>Per tutti i crediti d\u2019imposta sui beni strumentali materiali, la fruizione dei crediti \u00e8 ridotta a 3 anni&nbsp;<strong>instead of 5 years&nbsp;<\/strong>provided for by current legislation.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Increase in ceilings and rates (tangible and intangible assets)<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Increase&nbsp;<strong>from 6% to 10% for all credit for tangible capital goods<\/strong>&nbsp;(formerly super) for the year 2021 only;<\/li><li>Increase&nbsp;<strong>from 6% to 15% for investments made in 2021<\/strong>&nbsp;for the implementation of agile working;<\/li><li>Extension of credit to&nbsp;<strong>non-4.0 intangible assets with 10% for investments made in 2021&nbsp;<\/strong>and to 6% for investments made in 2022.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Increase in ceilings and rates (Material goods 4.0)<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>For expenses less than 2.5 million Euros:&nbsp;<strong>new rate at 50%<\/strong>&nbsp;in 2021 and 40% in 2022;<\/li><li>For expenses exceeding 2.5 million Euros and up to 10 million:&nbsp;<strong>new rate at 30%<\/strong>&nbsp;in 2021 and 20% in 2022;<\/li><li>Per spese superiori a 10 milioni di Euro e fino a 20 milioni \u00e8 stato introdotto un nuovo tetto:&nbsp;<strong>rate at 10%<\/strong>&nbsp;in 2021 and 2022.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Increase in ceilings and rates (Intangible assets 4.0)<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Increase&nbsp;<strong>from 15% to 20%<\/strong>;<\/li><li>Maximum from 700 thousand Euros to 1 million Euros.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Research &amp; Development, Innovation, Design and Green<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>R&amp;D: increase&nbsp;<strong>from 12% to 20%<\/strong>&nbsp;and a maximum of 3 million to 4 million Euros;<\/li><li>Technological innovation: increase&nbsp;<strong>from 6% to 10%<\/strong>&nbsp;and a maximum of 1.5 million to 2 million;<\/li><li>Green and digital innovation: increase&nbsp;<strong>from 10% to 15%<\/strong>&nbsp;and a maximum of 1.5 million to 2 million;<\/li><li>Design and aesthetic conception: increase&nbsp;<strong>from 6% to 10%<\/strong>&nbsp;and a maximum of 1.5 million to 2 million.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Training Credit 4.0<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Estensione del credito d\u2019imposta alle spese sostenute per la&nbsp;<strong>training of employees and entrepreneurs<\/strong>;<\/li><li>\u00c8 riconosciuto nell\u2019ambito del biennio interessato dalle nuove misure (2021 e 2022).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Documents<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.mise.gov.it\/images\/stories\/documenti\/Slide_PianoNazioneTransizione40-19-11-20.pdf\">Presentation of the New Transition Plan 4.0<\/a>&nbsp;(pdf)<\/li><li><a href=\"https:\/\/www.mise.gov.it\/images\/stories\/documenti\/Slide_PianoNazioneTransizione4.0_infografica-v112.pdf\">Slides of the New Transition Plan 4.0<\/a>&nbsp;(pdf)<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-estratto-da-transizione-4-0-mise-gov-it\">EXTRACT FROM: <a href=\"https:\/\/www.mise.gov.it\/index.php\/it\/transizione40\">Transition 4.0 (mise.gov.it)<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-certificatore-lan-fino-alla-cat8-fibra-softing-wirexpert-4500-transizione-4-0-rertech\"><a href=\"https:\/\/rertech.it\/en\/product\/certificatore-lan-fino-alla-cat8-fibra-softing-wirexpert-4500-transizione-4-0\/\">LAN Certifier up to Cat8 + Fiber Softing Wirexpert 4500 \/ Transition 4.0 | RERTECH<\/a><\/h3>","protected":false},"excerpt":{"rendered":"<p>Le misure si potenziano e diventano strutturali Il nuovo Piano Nazionale&nbsp;Transizione 4.0&nbsp;\u00e8 il primo mattone su cui si fonda il Recovery Fund italiano. L\u2019investimento consiste in circa&nbsp;24 miliardi&nbsp;di Euro per una misura che diventa strutturale e che vede il potenziamento di tutte le aliquote di detrazione e un importante anticipo dei tempi di fruizione. Il&#8230;<\/p>","protected":false},"author":1707,"featured_media":28772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[1004,486,1002,1003,1005],"class_list":["post-24070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fibra-ottica","tag-credito-di-imposta","tag-innovazione","tag-nuovo-piano-nazionale-transizione-4-0","tag-recovery-found","tag-sviluppo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Nuovo Piano Nazionale Transizione 4.0 | Rertech<\/title>\n<meta name=\"description\" content=\"Il nuovo Piano Nazionale Transizione 4.0 \u00e8 il primo mattone su cui si fonda il Recovery Fund italiano. L\u2019investimento consiste in circa...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mise.gov.it\/index.php\/it\/transizione40\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuovo Piano Nazionale Transizione 4.0\" \/>\n<meta property=\"og:description\" content=\"Il nuovo Piano Nazionale Transizione 4.0 \u00e8 il primo mattone su cui si fonda il Recovery Fund italiano. 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