National Industry 4.0 Plan
The National Industry 4.0 Plan, whose benefits were approved with the 2020 Budget Law, provides for a series of tax incentives for companies investing in technology and digitalization.
2020: NEW TAX CREDITS FOR THE PURCHASE OF INSTRUMENTAL GOODS
The Industry 4.0 – Enterprise 4.0 plan changes according to the provisions of the Transition 4.0 table. From January 1, super-amortization and hyper-amortization give way to a new system based on tax credits.
The super depreciation for investments in capital goods will be replaced by a 6% tax credit valid for the purchase of capital goods made from 1 January 2020 until 31 December 2020, or by 30 June 2021, provided that by the date of 31 December 2020, the relative order is accepted by the seller and the payment of advances has been made in an amount equal to at least 20% of the acquisition cost.
The hyper depreciation will be replaced by a tax credit for investments in 4.0 assets, which will be divided as follows:
- In the measure of 40% of the purchase cost for the portion of investments up to 2.5 million euros;
- To the extent of 20% for the share of investments over 2.5 million euros and up to the maximum limit of eligible costs, equal to 10 million euros.
For intangible assets, the tax credit is 15%.
The tax credit can be used in five years starting from the year following that of the assets becoming operational, but for intangible assets the period is reduced to three years (paragraphs 184-197).
HOW TO OBTAIN BENEFITS
In order to benefit from the benefits, the property must meet the following mandatory requirements:
- control by means of CNC (Computer Numerical Control) and / or PLC (Programmable Logic Controller);
- interconnection to factory IT systems with remote loading of instructions and / or part programs;
- automated integration with the logistic system of the factory or with the supply network with other machines in the production cycle;
- simple and intuitive man – machine interface;
- compliance with the most recent safety, health and hygiene parameters in the workplace.
- remote maintenance and / or remote diagnosis and / or remote control systems;
- continuous monitoring of working conditions and process parameters by means of suitable sets of sensors and adaptation to process drifts;
- integration characteristics between the physical machine and / or plant with the modeling and / or simulation of one’s own behavior in the process (cyber-physical system).
ECO NEXT SERVICES
- SUPPORT in the construction phase by guiding the Manufacturers so that the products are compliant and ready for interconnection;
- SUPPORT for investors who decide to purchase 4.0 assets and guide them in fulfilling the requirements;
- PREPARATION of the documentation accompanying the Property.