{"id":1817,"date":"2021-03-09T12:25:26","date_gmt":"2021-03-09T11:25:26","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=1817"},"modified":"2021-03-13T12:25:36","modified_gmt":"2021-03-13T11:25:36","slug":"credito-dimposta-per-investimenti-in-beni-strumentali","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/","title":{"rendered":"Credito d\u2019imposta per investimenti in beni strumentali"},"content":{"rendered":"<p>Al momento (e fino al 31.12.2021) imprese e liberi professionisti (quest\u2019ultimi solo per gli investimenti \u201cordinari\u201d) possono beneficiare dei seguenti crediti d\u2019imposta (che sostituiscono i super- e iperammortamenti):<\/p>\n<p><em><u>\u201cInvestimenti ordinari\u201d:<\/u><\/em><\/p>\n<ul>\n<li><strong>credito d\u2019imposta per l\u2019acquisto di beni materiali e immateriali<\/strong> del <strong>10%<\/strong> (sono esclusi investimenti in beni con un\u2019aliquota di ammortamento inferiore al 6,5%, immobili ed autovetture)<strong>;<\/strong><\/li>\n<li>credito d\u2019imposta del 15% per investimenti in strumenti e dispositivi tecnologici destinati dall\u2019impresa alla realizzazione di modalit\u00e0 di smart working\/home office.<\/li>\n<\/ul>\n<p>Tenendo conto del vantaggio fiscale dell\u2019ammortamento ordinario e del presente credito d\u2019imposta, <u>i costi di un investimento del 100% scendono a circa il 60% (per societ\u00e0 di capitali), o a circa il 40%<\/u> (per ditte individuali, societ\u00e0 di persone e liberi professionisti a seconda della posizione fiscale).<\/p>\n<p><em><u>\u201cInvestimenti in beni industria 4.0\u201d:<\/u><\/em><\/p>\n<ul>\n<li><strong>credito d\u2019imposta pari al 50% per investimenti fino a Euro 2,5<\/strong> <strong>milioni,<\/strong> pari al 30% per investimenti tra Euro 2,5 milioni e Euro 10 milioni e pari al 10% per investimenti tra Euro 10 milioni e 20 milioni.<\/li>\n<\/ul>\n<p>Tenendo conto del vantaggio fiscale dell\u2019ammortamento ordinario e del presente credito d\u2019imposta, <u>i costi di un investimento del 100% scendono a circa il 25% (per societ\u00e0 di capitali), o a circa il 10%<\/u> (per ditte individuali, societ\u00e0 di persone e liberi professionisti a seconda della posizione fiscale).<\/p>\n<p><em><u>\u201cInvestimenti 4.0 in beni immateriali\u201d <\/u><\/em><\/p>\n<ul>\n<li><strong>credito d\u2019imposta pari al 20%<\/strong> del costo nel limite massimo di un costo pari ad Euro 1 milione.<\/li>\n<\/ul>\n<p>Il credito d\u2019imposta \u00e8 utilizzabile in compensazione in 3 quote annuali mentre per le imprese con un volume di affari inferiore a Euro 5 milioni la compensazione pu\u00f2 essere effettuata in un anno.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Al momento (e fino al 31.12.2021) imprese e liberi professionisti (quest\u2019ultimi solo per gli investimenti \u201cordinari\u201d) possono beneficiare dei seguenti crediti d\u2019imposta (che sostituiscono i super- e iperammortamenti): \u201cInvestimenti ordinari\u201d: credito d\u2019imposta per l\u2019acquisto di beni materiali e immateriali del 10% (sono esclusi investimenti in beni con un\u2019aliquota di ammortamento inferiore al 6,5%, immobili ed  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1817","post","type-post","status-publish","format-standard","hentry","category-non-categorizzato"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Credito d\u2019imposta per investimenti in beni strumentali - Hesse und Partner<\/title>\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.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Credito d\u2019imposta per investimenti in beni strumentali - Hesse und Partner\" \/>\n<meta property=\"og:description\" content=\"Al momento (e fino al 31.12.2021) imprese e liberi professionisti (quest\u2019ultimi solo per gli investimenti \u201cordinari\u201d) possono beneficiare dei seguenti crediti d\u2019imposta (che sostituiscono i super- e iperammortamenti): \u201cInvestimenti ordinari\u201d: credito d\u2019imposta per l\u2019acquisto di beni materiali e immateriali del 10% (sono esclusi investimenti in beni con un\u2019aliquota di ammortamento inferiore al 6,5%, immobili ed [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/\" \/>\n<meta property=\"og:site_name\" content=\"Hesse und Partner\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-09T11:25:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-13T11:25:36+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/38247637afa58cb75deb77ac7ab2a9c9\"},\"headline\":\"Credito d\u2019imposta per investimenti in beni strumentali\",\"datePublished\":\"2021-03-09T11:25:26+00:00\",\"dateModified\":\"2021-03-13T11:25:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/\"},\"wordCount\":268,\"articleSection\":[\"Non categorizzato\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/\",\"name\":\"Credito d\u2019imposta per investimenti in beni strumentali - Hesse und Partner\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\"},\"datePublished\":\"2021-03-09T11:25:26+00:00\",\"dateModified\":\"2021-03-13T11:25:36+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/38247637afa58cb75deb77ac7ab2a9c9\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/credito-dimposta-per-investimenti-in-beni-strumentali\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Credito d\u2019imposta per investimenti in beni strumentali\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/\",\"name\":\"Hesse und Partner\",\"description\":\"Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/38247637afa58cb75deb77ac7ab2a9c9\",\"name\":\"\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/author\\\/Administrator\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Credito d\u2019imposta per investimenti in beni strumentali - Hesse und Partner","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/","og_locale":"it_IT","og_type":"article","og_title":"Credito d\u2019imposta per investimenti in beni strumentali - Hesse und Partner","og_description":"Al momento (e fino al 31.12.2021) imprese e liberi professionisti (quest\u2019ultimi solo per gli investimenti \u201cordinari\u201d) possono beneficiare dei seguenti crediti d\u2019imposta (che sostituiscono i super- e iperammortamenti): \u201cInvestimenti ordinari\u201d: credito d\u2019imposta per l\u2019acquisto di beni materiali e immateriali del 10% (sono esclusi investimenti in beni con un\u2019aliquota di ammortamento inferiore al 6,5%, immobili ed [...]","og_url":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/","og_site_name":"Hesse und Partner","article_published_time":"2021-03-09T11:25:26+00:00","article_modified_time":"2021-03-13T11:25:36+00:00","twitter_card":"summary_large_image","twitter_misc":{"Scritto da":"","Tempo di lettura stimato":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/#article","isPartOf":{"@id":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/"},"author":{"name":"","@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/38247637afa58cb75deb77ac7ab2a9c9"},"headline":"Credito d\u2019imposta per investimenti in beni strumentali","datePublished":"2021-03-09T11:25:26+00:00","dateModified":"2021-03-13T11:25:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/"},"wordCount":268,"articleSection":["Non categorizzato"],"inLanguage":"it-IT"},{"@type":"WebPage","@id":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/","url":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/","name":"Credito d\u2019imposta per investimenti in beni strumentali - Hesse und Partner","isPartOf":{"@id":"https:\/\/www.hessepartner.it\/it\/#website"},"datePublished":"2021-03-09T11:25:26+00:00","dateModified":"2021-03-13T11:25:36+00:00","author":{"@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/38247637afa58cb75deb77ac7ab2a9c9"},"breadcrumb":{"@id":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.hessepartner.it\/it\/credito-dimposta-per-investimenti-in-beni-strumentali\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.hessepartner.it\/it\/"},{"@type":"ListItem","position":2,"name":"Credito d\u2019imposta per investimenti in beni strumentali"}]},{"@type":"WebSite","@id":"https:\/\/www.hessepartner.it\/it\/#website","url":"https:\/\/www.hessepartner.it\/it\/","name":"Hesse und Partner","description":"Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hessepartner.it\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Person","@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/38247637afa58cb75deb77ac7ab2a9c9","name":"","url":"https:\/\/www.hessepartner.it\/it\/author\/Administrator\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/posts\/1817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/comments?post=1817"}],"version-history":[{"count":1,"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/posts\/1817\/revisions"}],"predecessor-version":[{"id":1818,"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/posts\/1817\/revisions\/1818"}],"wp:attachment":[{"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/media?parent=1817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/categories?post=1817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hessepartner.it\/it\/wp-json\/wp\/v2\/tags?post=1817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}