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  • 24 November 2017
  • News

In the first news dedicated to Rubric 4.0 we have talked in general about what the Industry 4.0 is.


In our second appointment we will understand what are the benefits for a company and what characteristics the good must have to be able to be facilitated.


With the 2017 Budget Law, the extension of the Super Amortization (140%) is envisaged for purchases of capital goods made before 31/12/2017 and delivered by 30/06/2018.


An increase of 150%, called Hyper-depreciation, was also envisaged on the purchase cost of capital goods useful for the technological and digital transformation of the company in key Industry 4.0.


Also for purchases made before 21/12/2017 and delivered by 30/06/2018 with extension until September 30th 2018 of the recent Decree Law 91/2017.


It is also envisaged the introduction of a 40% increase for the purchase of intangible capital goods for the companies that benefit from Hyper-depreciation and from an important strengthening of the tax credit for R & D.


It is necessary to pay attention to the time frame inserted with the Law Decree 91/2017:

  • For investments carried out from 01/01/2017 the facility is provided on condition that the investments will be delivered by 31/12/2017.
  • For investments carried out from 01/01/2018 to 30/09/2018 the facility is envisaged only if the requirements of competence are met, if by 31/12/2017 a down payment of at least 20% of the total price is been paid and if the order has been accepted by the seller.

With the Draft Law of the 2018 Budget an extension of the terms will be envisaged.

The beneficiaries of the facilities are the business income holders that can benefit from Hyper-amortization and from the increase intangible capital goods if they benefit from the Hyper-amortization.

Investments, to be facilitated, must have some characteristics:

  • The purchased goods must be used as an instrument within the production process of the company and they must be durable goods (Instrumentality).
  • The goods must be new and not used for any reason (New).
  • The amortization of goods must contribute to the formation of income taxed in Italy (Territoriality).
  • The good must be interconnected, it must exchange information with the systems inside and outside the structure and must also be unambiguously identifiable (Interconnection).The goods that can be included in the investments and the mandatory technical specifications are described in Annex A of the 2017 Budget Law.

Finally, it is important to remember that the company must provide a certificate regarding the characteristics of the goods and their interconnection with the production management system of the company or the supply network. This attestation can be signed by the Legal Representative according to the provisions of Presidential Decree 445/2000. Or if the purchase cost of the goods exceeds the value of 500,000 euros, a sworn technical appraisal issued by an engineer, an industrial expert registered in the respective professional register or by an accredited certification body must be drawn up.