An amendment to the “Mille Proroghe” Decree postpones the final delivery date for goods ordered by December 31, 2022, in order to make use of the more advantageous tax rates for instrumental goods purchases.
The delivery date for 4.0 machinery has, in fact, been pushed back to November 30, 2023, if by December 31 of last year the order had been accepted by the vendor and at least 20% of the purchase price paid. Also postponed to November 30 is the purchase date for traditional instrumental goods at a 6% discount.
For more info: https://www.mise.gov.it/it/incentivi/credito-dimposta-per-investimenti-in-beni-strumentali
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