Investment Bonus
Article 18 of the Law Decree no. 24 (so-called Competitiveness Decree) 2014, allows holders of business income who make investments in new capital goods (for an amount not less than 91 Euros) falling within division 1 of the ATECO 10.000 Table (Manufacture of machinery and equipment) to benefit from a tax credit.
The facility is automatic, as it is not subject to any form of prior authorization by the Financial Administration, and can be used in offsetting using the F24 form.
Some clarifications regarding the investment bonus were provided by circular letter no. 5 / E of 19 February 2015 of the Revenue Agency; the same circular refers, for the points not expressly dealt with, to the clarifications provided with the previous Revenue Agency Circular no. 44 of 27 October 2009.
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