Pharmacy Tax Credit 2022: discover all active incentives

2022 is also an interesting year for  pharmacies willing to buy new technologies and renew itself. Between the extended tax benefits and those activated scratch, there are really many possibilities to obtain concessions on investments. Let's try to shed some light on the main active incentives for pharmacies at the moment, so as not to miss them!



The much appreciated is back again this year Transition Plan 4.0, active throughout the Italian territory for companies that decide to invest in technology 4.0 (i.e. interconnected).

According to the plan for 2022, for the purchase of material goods 4.0 such as the pharmacy robot  you can take advantage of a tax credit of 40%for investments up to € 2,5 million (attention: in 2023 the rate will drop to 20%).

To take advantage of these benefits, pharmacies must:
• place your order by December 31 2022;
• pay a deposit of at least 20% by December 31 2022;
• install the robot by June 30 2023.


The Nuova Sabatini is also one of the reconfirmed concessions, with some small changes.

This is an incentive valid throughout the Italian territory, dedicated to small / medium-sized enterprises who have to buy new machinery and equipment.

Confirmed until 2027, the economic benefit is paid in a single solution for investments up to € 200.000.
The discount is provided for a Financing request. Its purpose is to hedge the interest rate of the loan requested. For investments in 4.0 technology, such as the pharmacy robot, a annual interest rate of 3,375%.

CIM Pharmacy (Credit Tax Noon)

Pharmacist friends from southern Italy should know him well by now, it has also been confirmed for 2022 Credit Tax Noon dedicated to companies that need to purchase new capital goods (machinery, plant and equipment).

Its validity was extended untilDecember 31 2022thanks to the 2021 budget law.
The law stipulates that for the small businesses, like many pharmacies, the percentage of credit on the total investment amounts to:
• 45%in the Regions of Basilicata, Calabria, Campania, Puglia, Sardinia and Sicily.
• 30%in the Abruzzo and Molise regions.


PNRR call for subsidized rural pharmacies

The PNRR Call is the great protagonist of 2022. This is the new facilitation introduced by the Agency for Territorial Cohesion on 29 December 2021. The PNRR Call for subsidized rural pharmacies provides for the allocation of 100 million euros as a non-repayable development and of these structures.

It is possible to participate in the call by sending the request within the 30 September 2022(deadline extended by Decree no. 213 of 27 June 2022) on the website dedicated to the project. Each pharmacy can receive a contribution equal to2/3 of the total investment costs, up to a maximum of€44.260.

Also in this case, the installation of a automated warehouse for pharmacies.

Call PNRR Rural pharmacies: here's how to access the allocated funds

With the allocation of 100 million non-repayable entirely intended for pharmacies, we can say that 2022 has started on the right foot for many pharmacist friends. In fact, on 29 December 2021, the PNRR call for subsidized rural pharmacies. Let's see in detail what it is and how to access the benefits provided.


What are the subsidized rural pharmacies?

Let's start first with the recipients of the call: the subsidized rural pharmacies. This category includes all those pharmacies that operate in built-up areas with less than 3.000 inhabitants.

The presence of these pharmacies is extremely important: in the absence of other landmarks nearby, in fact, they become thethe only health unit in the area. Here the pharmacists, in addition to ensuring a rapid supply of medicines, sometimes also take care of first aid interventions.

To offer a concrete support to these structures, even more important for the local population in this particular period, the PNRR call.


Objectives and functioning of the PNRR call

The Agency for Territorial Cohesion aims at fund at least 500 rural pharmacies by December 2023.

With these contributions we want to give pharmacies the possibility of expand the range of services offered, in order to increase the degree of assistance offered to small communities.

In this regard, they have been allocated 100 million euro non-repayable which pharmacists can access by sending their request within the 30 September 2022 (deadline extended by Decree no.213 of June 27, 2022) using the dedicated portal: .

The contribution for each pharmacy will cover 2/3 of the investment, up to a maximum of € 44.260, and will be disbursed until the foreseen funds are exhausted.


Interventions that can be financed with the PNRR call

There are 3 types of assets eligible to receive the benefits envisaged by the PNRR call:

  1. Optimization of drug dispensing; improved levels of monitoring of deadlines, revocations and missing drugs; reorganization and implementation of the dispensing area and of the drug storage;
  2. Participation in the management of the chronic patient, home care projects, monitoring the correct use of drugs; Interaction of the rural pharmacy with the Electronic Health Record (FSE);
  3. Provision of first and second level services providing diagnostic-therapeutic paths planned for specific pathologies.

The conclusion of the activities covered by the contributions must take place by 31/12/2024, except for extensions decided by the Agency for Territorial Cohesion


Call for PNRR and other tax incentives

The cumulation of the concessions provided for by the PNRR call for rural pharmacies and other active tax incentives (transition plan 4.0, Mezzogiorno Tax Credit, ...).

It will be necessary to evaluate case by case, based on the project to be carried out and the total amount of the investment, which combinations it is possible e more convenient apply (with the support of a consultant).


Cumulation of incentives for pharmacies in 2022

As for the past few years the possibility of being able to take advantage of multiple tax benefits on the same investment is confirmed, when possible apply them (for example CIM, only in the south).

The rule is always valid according to which the benefit cannot exceed the cost of the investment incurred by the pharmacist.


What investments to make in the pharmacy? Capital goods 4.0

Recall that they are considered capital goods 4.0 all those machinery / equipment considered functional to the technological and / or digital transformation of a pharmacy.

Choosing to robotize your pharmacy does not only lead to technological advantages in terms of automatic warehouse management, as the timely control of expiring drugs or the automatic check of transport notes of drugs loaded in the warehouse.

We start from technology to make people's experiences better.