Industry 4.0 is perhaps the second most used word after 'virus' between 2020 and 2021!
It can be said that the Industry 4.0 Plan and the pandemic caused by the virus are indeed linkedIn fact, this tax incentive is proving to be a real counter to the severe crisis in the economic sector.
The Powder Killing Cannons CANNON-CONRAD Industry 4.0:
Also dust suppression cannons equipped with PLC can contribute to the Industry 4.0 transition because they are already equipped with a PLC and therefore only need to be implemented with our next-generation identification tracking kit that can make the machine interact with the operators in the factory and allow the plant to interact with the other machines on the site for continuous feedback of productivity and planning of the work ahead.
The Cannoni-Conrad system meets the requirements of INTERCONNECTION namely
- can exchange information with internal systems (e.g.: management system, systems
planning, product design and development systems, monitoring, including remote monitoring and control, other machines in the plant, etc.) and/or external (e.g.: customers, suppliers, partners in collaborative design and development, other production sites, supply chain, etc.) by means of a connection based on documented, publicly available and internationally recognised specifications (examples: TCP-IP, HTTP, MQTT, etc.); - is uniquely identified, in order to recognise the origin of the information, through the use of internationally recognised addressing standards (e.g. IP address).
The asset will therefore benefit from a 50% tax credit - taxable in the year of the investment (in this case in 2021)
And what should not be underestimated: this tax credit is not taxed for IRPEF / IRES / IRAP purposes.
But let's be clear about what Industry 4.0 means
The term 'Industry 4.0' refers to a process designed to make industrial production automated and interconnected, i.e. realised by means of intelligent, interconnected machines that communicate with the internet. It is considered the '4th Industrial Revolution', in which the central idea is the digitisation and computerisation of the production chain leading to the final product, which is considered 'intelligent' thanks to its connection to the internet. Factory 4.0, therefore, does not only represent the introduction of new technologies in the company, but a real reconfiguration/re-engineering of the production process
What are the capital goods eligible under the Transition 4.0 plan?
Eligible goods are those listed in Annex A annexed to the Law of 2017 budget ('Assets functional to the technological and digital transformation of enterprises according to the 'Industry 4.0' model) and are groupable (making reference to Annex A) into three categories:
- Capital goods whose operation is controlled by computerised systems or managed through appropriate sensors and drives.
- Systems for quality assurance and sustainability.
- Devices for human-machine interaction and for improving ergonomics and safety in the workplace in 'INDUSTRIA 4.0' logic.
What advantages
A tax credit is granted to all companies that invest in new capital goods intended for production facilities located in the territory of the State under the following conditions:
1. Technologically advanced tangible capital goods
(Annex A(Law No. 232 of 11 December 2016 - formerly Hyper-Amortisation)
2021
- 50% of the cost for the investment portion up to EUR 2.5 million
- 30% of the cost for the portion of investments exceeding EUR 2.5 million and up to the total eligible cost limit of EUR 10 million
- 10% of the cost for the portion of investments between EUR 10 million and up to the total eligible cost limit of EUR 20 million.
2022
- 40% of the cost for the investment portion up to EUR 2.5 million
- 20% of the cost for the portion of investments exceeding EUR 2.5 million and up to the total eligible cost limit of EUR 10 million
- 10% of the cost for the portion of investments between EUR 10 million and up to the total eligible cost limit of EUR 20 million.
From 2023 to 2025
- 20% of the cost for the investment portion up to EUR 2.5 million
- 10% of the cost for the portion of investments exceeding EUR 2.5 million and up to the total eligible cost limit of EUR 10 million
- 5% of the cost for the portion of investments between EUR 10 million and up to the total eligible cost limit of EUR 20 million.
The tax credit may be extended until 30 June 2026 provided that by 31 December 2025 the relevant order has been accepted by the seller and down payments of at least 20 per cent of the acquisition cost have been made.
Here are the requirements that a Spray Cannon must meet to be classified in Logic 4.0
All machines listed above must be equipped with the following features:
- control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller);
- INTERCONNECTION to factory computer systems with remote loading of instructions and/or part programmes;
- automated integration with the factory's logistics system or supply network and/or with other machines in the production cycle;
- simple and intuitive human-machine interface;
- compliance with the latest occupational safety, health and hygiene standards;
In addition, all such machines must be equipped with at least two of the following features to make them comparable or integrable into cyber-physical systems:
- remote maintenance and/or remote diagnostics and/or remote control systems;
- Continuous monitoring of working conditions and process parameters using appropriate sensor sets and adaptability to process drifts;
- characteristics of integration between physical machine and/or plant with modelling and/or simulation of its behaviour in the process (cyber-physical system);An asset is classified as Industry 4.0 if it meets certain legal requirements
History of 4.0
The new 'Transition 4.0 Plan
In September 2016, the Industry 4.0 National Plan was presented, which was later transposed by the Law of
stability for 2017, with the aim of innovating entrepreneurs' investments. The 4.0 plan (transformed from Industria 4.0 to Impresa 4.0) is extended from year to year, with some variations
in subsidy rates, but still in the form of the hyper-amortisation, until the end of 2019.
With Law No. 160 of 27 December 2019 (Budget Law 2020) comes the Transition 4.0 Plan
By Law No. 178 of 30 December 2020 (Budget Law 2021) the New Transition 4.0 Plan
