Industry 4.0

Capital assets tax credit for the years 2021-2022

Tax credit for investments (also in the case of financial leasing) in new capital goods intended for production facilities located in the Italian territory.

This credit is split over 3 years starting from the year of interconnection of the "tangible/intangible Ind 4.0 asset", while for "NON Industry 4.0 intangible assets" and "ordinary assets" the credit is all in the year in which they enter function.

Incentives that can be used by order and 20% deposit by 31/12/2022, with delivery by 30/06/2023 max.

• Industry 4.0 material goods
  • credit of 50% of the cost (costs up to 2.5 million euros) in 2021 and 40% in 2022
  • credit of 30% of the cost (costs of 2.5 million euros, max 10 million euros) in 2021 and 20% in 2022
  • credit of 10% of the cost (costs of 10 million euros, max 20 million euros) in 2021 and 2022
• Industry 4.0 Intangible assets
  • credit of 20% of the cost (max cost 1 million euros)
• NON-Industry 4.0 intangible assets
  • credit of 10% of the cost (max cost 700,000 euros) year 2021 and 6% year 2022
• Other ordinary tangible assets / non Industry 4.0
  • 15% credit if useful to increase agile work (max cost 2 million euros)
  • 10% credit if not useful for agile work (max cost 2 million euros)

Industry 4.0 material assets

To be "Industry 4.0 material assets", material capital assets must:

• Fall under the list of Annex A to the law which presents a series of assets divided into 3 categories:
  • Capital assets whose operation is controlled by computer systems and/or are operated by means of appropriate sensors and drives
  • Systems for ensuring quality and sustainability
  • Devices for human-machine interaction and to improve workplace ergonomics and safety according to “4.0” principles
• Be interconnected to the company's production system or supply network. To be interconnected the following 2 statements must be true
  • The asset must exchange information with internal systems (management system, planning systems, product design and development systems) and/or external systems (customers, suppliers, partners in collaborative design and development) by means of a link based on specifications that are documented, publicly available and internationally recognized (examples: TCP-IP, HTTP, MQTT, etc.)
  • must be uniquely identified, in order to identify the source of the information, through the use of internationally recognised routing standards (e.g. IP address)

TAX CREDIT - R&D and Innovation

Eligible activities:

• Fundamental research, industrial research and experimental development in science and technology:
  • benefit 20% of expenses (maximum limit of 4 million euros);
• Technological innovation activities aimed at creating new or substantially improved products or production processes:
  • 15% benefit of expenses (maximum limit of 2 million euros) if aimed at ecological transition goals or digital innovation 4.0
  • benefit 10% of expenses (maximum limit of 2 million euros)

TRAINING 4.0

The tax credit is calculated both as a percentage of the company cost referring to the hours of the Customer's employees engaged in training activities (both internal trainer and trainee), but also on the invoice of the Training Institution (e.g. Onit Group), to acquire or consolidate knowledge on subjects relating to technologies relevant for technological and digital transformation National Business Plan 4.0, applied to the areas of Sales and Marketing, IT, Techniques and Production Technologies:

1. big data and data analysis
2. cloud and fog computing
3. cyber security
4. cyber-physical simulations and systems
5. rapid prototyping
6. visualization systems, virtual reality (VR) and augmented reality (AR);
7. Advanced and collaborative robotics
8. man/machine interface
9. additive manufacturing (or 3D printing)
10. internet of things and machines
11. digital integration of business processes

RN30 Tax credit:

• 50%of eligible expenses within the maximum annual limit of € 300,000 for small enterprises
• 40%of eligible expenses within the maximum annual limit of € 250,000 for medium-sized enterprises
• 30%of eligible expenses up to a maximum annual limit of € 250,000 for large companies.