Industry 4.0: new tax credit 2025

With the aim of strengthening the competitiveness of the Italian production system, the Ministry of Business and Made in Italy has updated the Transition 4.0 Plan. The new arrangement provides a tax credit for investments in tangible capital goods 4.0, valid through 2025.

Let’s see what changes, who can benefit, and what deadlines not to miss.

The director’s decree of May 15, 2025, activated a new incentive for companies that invest in enabling technologies under the Transition 4.0 Plan. Eligible tangible assets include smart systems for air and microclimate control and management, provided they are interconnected and meet the requirements of the plan.

Art-Eco cooling systems are designed to meet these criteria:

• Can be interconnected to factory computer systems
• They enable constant monitoring of environmental parameters
• They help improve workplace well-being and safety

All of which make them eligible for the 4.0 tax credit.

• Stop software: as of 2025, intangible assets such as licenses and software are no longer eligible for benefit.
• Chronological reservation: entitlement to the benefit will depend on the timeliness in sending the advance notice.
• Three-step Iter:
  1. Advance communication by January 31, 2026
  2. Minimum down payment of 20 percent within 30 days
  3. Final communication by January 31 or July 31, 2026

⚠️ Warning: without timely compliance with these steps, you will lose your right to the incentive.

To access the tax credit:

• ✅ Assess investments to be made in 2025
• ✅ Activate advance communication now
• ✅ Verifies that the chosen facilities meet the 4.0 requirements

Art-Eco cooling systems, for industrial cooling, can be a concrete lever to innovate and improve working conditions while accessing tax breaks provided by law.

The new Transition 4.0 Plan represents a shift toward a more modern and efficient production model. Thanks to solutions such as smart coolers, environmental comfort also becomes a strategic investment.

Do you need support in checking whether your Art-Eco facility is among the eligible assets?

👉 Contact us for a free consultation: we will help you check technical requirements, procedures and deadlines to properly access the new 4.0 tax credit.