Here are the main state incentives that can be combined with leasing, with a mention of regional opportunities.
On a national scale, the Transition 4.0 Tax Credit continues to be a crucial measure, ideal for pairing with financial leasing for the purchase of 4.0 tangible and intangible goods. It offers variable rates up to 20%. Likewise, the Transition 5.0 Tax Credit, introduced for the 2024-2025 period with funding of 6.3 billion Euro, promotes investments in digitalisation and energy efficiency.
The Nuova Sabatini is another important national incentive, refinanced until 2027, which offers a grant for the purchase of capital goods, including those acquired through leasing. It covers up to 3.575% of the investment value (5.5% for the South) and is ideal for small and medium-sized enterprises that need to update their equipment or adopt digital technologies.
The regions are also playing an increasingly important role in stimulating business investment by supplementing national measures with local incentives. These initiatives, often combined with leasing, aim to support digitisation, sustainability, and innovation. New measures, adapted to local needs, are published regularly: for example, the ‘Sabatini Friuli’ incentive in Friuli-Venezia Giulia offers subsidies for the purchase of capital goods, including through leasing, to support small and medium-sized enterprises. New opportunities are presented periodically, making it necessary to monitor regional calls for tenders in order to maximise the benefits.
In the South, ZES Unica (Abruzzo, Basilicata, Calabria, Campania, Molise, Apulia, Sicily, Sardinia) offers a tax credit of up to 100 million Euro per project, applicable to leasing investments in machinery or instrumental real estate; to benefit from it, a communication must be submitted to the Revenue Agency between March and May 2025.
These incentives, combined with leasing, make it possible to reduce initial costs and optimise taxation, making investments more accessible.
