These are the main facilities for leases in 2022:
- 6% tax credit on ordinary goods: this has been confirmed for 2022 on condition that the goods are ordered by 31 December and delivered by 30 June 2023.
- tax credit for interconnected 4.0 capital goods: continues with the following rates:
- 40% up to 2.5 million
- 20% from 2.5 to 10 million
- 10% from 10 to 20 million
This year is crucial for investments considering that from 2023 these rates will be reduced by 50%.
For companies based in the regions that benefit from the tax credit for the south of Italy
- tax credit for software/IT will also be extended at a rate of 6%. As from 2023 it will no longer be available.
- tax credit for software/IT related to 4.0 goods will be at 20% in 2022 and also 2023, to then be reduced to 15% in 2024 and 10% in 2025.
(Campania, Puglia, Basilicata, Calabria, Sicily, Molise, Sardinia and Abruzzo, and also the municipalities affected by earthquakes in central Italy), the following rates remain the same
- 45% for small-sized enterprises
- 35% for medium-sized enterprises
- 25% for large-sized enterprises
In addition, there is the important benefit provided by Sabatini which will remain available for all years from 2022 to 2026.
All investments from 20,000 to 4 million can benefit from a significant contribution of 2.75% calculated on a 5-year depreciation plan with semi-annual instalments on ordinary goods, that goes to 3.575% for 4.0 goods.
From 2022 for amounts exceeding 200 thousand euros the contribution will be paid in 6 instalments, while for amounts not exceeding 200 thousand euros the contribution will be paid in a single instalment.
Given the wealth of facilities available, it is more important than ever to choose a financial partner that can provide a tailor-made, fast and dynamic service with a high degree of specialisation. This is what Banca Ifis offers its customers on a daily basis.
Leasing Business Development Manager
During my career, I have always been involved in commercial activities in the field of leasing. I joined Cuneo Leasing Spa in 1984, and subsequently held positions of greater responsibility in Isefi, GeCapital Servizi Finanziari and Ge Capital Interbanca. Since 2018, I have held the position of Leasing Business Development Manager at Banca Ifis.