In 2023 the incentives will continue for pharmacies and parapharmacies supported by the Italian State: the most important relief is the tax credit, which has allowed investments to be made to innovate one's business, making it more efficient, attractive and competitive, recovering significant percentages of the expenses incurred.
1. What are the subsidized goods for the pharmacy
Not all goods enjoy the tax credit. In this case we are talking specifically about goods functional to the technological and digital transformation of companies according to the model «Industry 4.0», which in the pharmacy field cover systems such as:
2. The tax credit drops
In 2021, the deductible percentage on investments in capital goods 4.0 reached 50%, and then dropped to 40% in 2022. With 2023 the incentive threshold is about to change and the maximum limit for the same technological goods it will be of 20%.
The 2022 Budget Law (law 234/2021) has in fact extended, by remodulating it, the tax credit for purchases that will materialize from 1 January 2023 to 31 December 2025. All companies investing in new capital goods, intended for production facilities located in the territory of the Italian State, a tax credit is recognized under the following conditions:
- 20% of the cost for the share of investments up to 2,5 million euros
- 10% of the cost for the share of investments over 2,5 million euros and up to the limit of total eligible costs equal to 10 million euro
- 5% of the cost for the share of investments between 10 million euros and up to the limit of total eligible costs equal to 20 million euro.
Do you want to find out how FarmainCloud can revolutionize your pharmacy and improve your work in the pharmacy and with your customers? Request an appointment now, we will be happy to explain how your business can digitize itself and perform a significant leap in quality.