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“Nuova sabatini” rifinanziamento anche per il 2026 e Nuova Sabatini capitalizzazione

Finanziamento agevolato e contributi a fondo perduto per l’acquisto di beni strumentali

“Nuova sabatini” 

Rifinanziata anche per il 2026 la misura “Nuova Sabatini” trasversale a tutti i settori produttivi, che prevede un finanziamento agevolato per l’acquisto di nuovi macchinari e software, con una quota del Ministero delle Imprese e del Made in Italy che va a coprire il costo degli interessi. 

Le agevolazioni previste:

  • finanziamento o leasing agevolato da parte di banche e intermediari convenzionati a copertura totale dell’imponibile dell’investimento;
  • contributo a fondo perduto da parte del Ministero delle Imprese quale rimborso degli interessi rispettivamente del:
    – 7,7% dell’importo imponibile
    ammesso a finanziamento in caso di investimenti ORDINARI;
    – 10% dell’importo imponibile ammesso a finanziamento in caso di investimenti 4.0. 

Dal 1° gennaio 2023 anche gli investimenti GREEN (ossia realizzati da impresa in possesso di certificazione ambientale) beneficiano anch’essi del 10% dell’importo imponibile ammesso a finanziamento.

 

“Sabatini Capitalizzazione” 

L’agevolazione si rivolge alle micro, piccole e medie imprese costituite in forma di società di capitali, regolarmente costituite ed iscritte nel registro delle imprese che, contestualmente alla realizzazione dell’investimento, effettuino anche un aumento di capitale sociale. 

Le agevolazioni previste:

La misura si aggiunge alla tradizionale Nuova Sabatini Investimenti e prevede: 

  • finanziamento o leasing agevolato da parte di banche e intermediari convenzionati a copertura totale dell’imponibile dell’investimento;
  • contributo a fondo perduto da parte del Ministero delle Imprese quale rimborso degli interessi rispettivamente del:
    – 10% per le richieste provenienti da Medie imprese;
    – 14% per le richieste provenienti da Micro e Piccole imprese. 

Cosa fare

  • Entro la data di presentazione della domanda di contributo, l’impresa deve aver deliberato un aumento di capitale sociale in misura almeno pari al 30% dell’importo del finanziamento. L’aumento di capitale può essere effettuato esclusivamente nella forma del conferimento in denaro e deve risultare dalla delibera adottata dalla PMI come “versamento in conto aumento capitale”; 
  • entro e non oltre i 30 giorni successivi alla concessione, l’impresa deve aver sottoscritto l’aumento di capitale; 
  • entro i 30 giorni successivi alla concessione del contributo, l’impresa deve aver versato almeno il 25%. La quota restante dovrà, invece, essere versata entro la data di presentazione delle singole richieste di contributo in misura almeno proporzionale. 
  • Gli investimenti devono essere avviati (firma contratto con il fornitore, emissione e pagamento di fatture…) dopo la presentazione della domanda e conclusi entro 12 mesi dalla data di stipula del finanziamento. 

Qualora l’impresa non consegua il versamento dell’aumento di capitale, non può essere richiesta la conversione dell’istanza nella domanda ordinaria di accesso al contributo per investimenti in beni strumentali, 4.0 o green. L’impresa dovrà presentare una nuova domanda. 

Tipologia e caratteristiche dei beni acquistabili 

I beni acquistati devono avere le seguenti caratteristiche: 

  • ammessi solo i beni nuovi; 
  • riferiti alle immobilizzazioni materiali per “impianti e macchinari”, “attrezzature industriali e commerciali” e “altri beni”, spese classificabili nell’attivo dello stato patrimoniale;
  • software e tecnologie digitali;
  • beni con autonomia funzionale. Non sono ammessi componenti o parti di macchinari che non soddisfino tale requisito;
  • correlati all’attività produttiva svolta dall’impresa.

Non sono in ogni caso ammissibili le spese relative a terreni e fabbricati, a beni usati o rigenerati, nonché riferibili a “immobilizzazioni in corso e acconti”. 

 

Per maggiori informazioni sui servizi contattare Ufficio credito ACA ai seguenti riferimenti: 

ASSOCIAZIONE COMMERCIANTI ALBESI
UFFICIO CREDITO
Piazza San Paolo, 3 – 12051 Alba (CN)
credito@acaweb.it

Davide Paganotti 0173/226671
dpaganotti@confirete.it 

 

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