Leases and facilities: the winning formula for 2022

Many businesses resorted to leasing to purchase machinery and equipment during 2021.

There were over 10.2 billion new contracts with a year-over-year growth of more than 40% and as much as 22% compared to 2019.

The incentives provided by Nuova Sabatini and the tax credit on ordinary investments and 4.0 goods have driven growth, proving to be a truly effective tool for entrepreneurs in the replacement and renewal of their machinery.

In the automotive sector there was also good recovery in relation to industrial vehicles, partially mitigated by a stable market in the passenger car sector and a slight downturn in commercial vehicles.

These signs testify to a gradual return to normality, to greater confidence on the part of companies in the future and on the part of leasing companies and banks that believe in the Italian business system.

There’s no doubt about it: the trend will continue in 2022, and the initiatives undertaken in 2021 will carry on this year with some minor changes.

The drivers for further growth will be close relations with entrepreneurs; advisory services that best convey the benefits of the facilities; a simple and clear structure of the leasing contract; and the speed of analysis and closure of contracts.

Facilities for leases in 2022

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%.
  • 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.
For companies based in the regions that benefit from the tax credit for the south of Italy (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.

Bruno Garelli
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.