There is often talk of the National Plan Industry 4.0 (formerly Industry 4.0), how important it is for the development of one's company and how advantageous it is. But what exactly is it? Is it really the opportunity that all companies have been waiting for? It certainly is for those who want to seize the opportunities linked to the fourth industrial revolution.
Dorabaltea is one of these and offers among its products a series of plants that have the characteristics to benefit from the HYPER DEPRECIATION.
Let's start by framing the “Plan,” which, according to the directives of the Ministry of Economic Development, provides concrete measures based on three main guidelines:
- operate in a logic of technological neutrality
- intervene with horizontal actions rather than vertical or sectoral ones
- act on enabling factors
All measures that have proven effective have been enhanced and directed in a 4.0 logic, and new measures have been planned to fully respond to emerging needs.
One of the main actions consists of the Hyper-Depreciation, designed to support and incentivize companies that invest in new instrumental goods, in both tangible and intangible assets (software and IT systems) functional to the technological and digital transformation of production processes.
One of the possible advantages is the ability to benefit from hyper-depreciation at 270% for investments up to 2.5 million euros.
The hyper-depreciation applies to new goods purchased, even on lease, from January 1, 2019, to December 31, 2019. It is aimed at all entities with business income, including sole proprietorships subject to IRI, with a tax residence in Italy, including permanent establishments of foreign resident companies, regardless of legal form, company size, and economic sector in which they operate.
Let's take an example:
An industrial machine, new, costing 1,000,000 euros that meets all the requirements set by the budget law, purchased from January 1, 2019, to December 31, 2019, can be accounted as a business cost for 2,700,000 euros instead of 1,000,000 euros, with evident tax advantages for the company.
How to access the benefit
The benefit is accessed automatically during the drafting of the financial statements and through a substitute declaration by the legal representative or sworn appraisal. The company will thus have access to a tax credit: that is, it will pay less tax.
