La Legge di Bilancio 2020 aveva introdotto un nuovo credito d’imposta per gli investimenti effettuati dal 1° gennaio 2020 in beni strumentali nuovi siano questi beni materiali o beni immateriali.
Tale credito d’imposta ha sostituito le agevolazioni fiscali connesse al super ammortamento e all’iper ammortamento ed è parametrato al costo sostenuto e alla tipologia del bene acquisito.
La Legge di bilancio 2021 ha prorogato l’agevolazione modificando le aliquote.
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