Tax benefits at the industrial level

The Industry 4.0 Plan, launched in 2016, represents the Italian government's industrial policy strategy to promote digitisation and enhance the competitiveness of the national productive fabric.

Its wide range of policies aims to create a favourable environment for investments, both national and international, by encouraging the formation and development of high-tech companies. The common thread of these measures is innovation, considered the main lever for economic growth.



Thanks to the introduced incentives, the Italian tax regime has become one of the most favourable in the world for companies engaged in digital investments, rewarding those who invest, especially in the field of innovation.

The Transition Plan 5.0 will outline at least three rates, linked to two main benefits: an energy saving of at least 5% in target processes compared to previous consumption and a reduction in final energy consumption of at least 3%.

Likely, the second target will be the threshold required for investments that influence the overall final consumption of the company.

This approach will incentivise companies to implement more efficient energy solutions, promoting a transition towards sustainable practices and simultaneously contributing to the reduction of overall energy consumption.

Special Economic Zones (ZES) are established with the aim of facilitating the establishment and implementation of new entrepreneurial initiatives, involving micro, small, medium, and large enterprises, both national and foreign.

Furthermore, they encourage reshoring, allowing companies to bring back previously relocated production activities abroad.

The ZES tool operates through the creation of facilitated administrative conditions by simplifying procedures and offering tax incentives to companies.

Defined by Article 4, paragraph 2 of Legislative Decree 20 June 2017, n. 91, ZES are geographically delimited areas that can include not only contiguous territories but also non-adjacent areas, provided there is a functional economic link.



The companies, whether already operational or new establishments in ZES, can benefit from special conditions related to the incremental nature of investments and the development of entrepreneurial activities.