The Directorate General for Business Incentives of the Ministry of Economic Development published the 3 District Circular 2018 n. 269210 'New Sabatini. Changes to the Circular n. 14036 of the 15 February 2017 ', accompanied by a series of substitute attachments.
With this Circular the list of intangible assets related to the "4.0 Industry" National Plan has been adapted, in relation to which the maximum contribution can be recognized in the light of the changes introduced by the 2018 Budget Law (Article 1 paragraph 32).
The Ministry of Economic Development published, in the last 1 August, the District Circular no. 295485 through which it provides further clarifications concerning the interconnection requirement for certain assets of the first group of Annex A of the 2017 Budget Law.
In order to strengthen the competitiveness of the entrepreneurial fabric in the territory of the less developed Regions and to favor the transition of the manufacturing sector towards the so-called "Smart Factory", the Ministry of Economic Development has prepared a new intervention measure, called 'Innovative Machinery' regulated by the Decree 9 March 2018 'Facilitating intervention to support the implementation in the less developed regions of innovative investment programs consistent with the National Business Plan 4.0, aimed at encouraging the transition of small and medium-sized enterprises
With the 2018 Budget Law, the Legislator has proposed a new measure with which to further stimulate the investments of companies aimed at transforming technology and digital in '4.0 industry': the 4.0 training tax credit.
Following the publication, last 22 December, of Directorial Decree containing "guidelines, criteria and indicators for the certification of technology transfer centers (4.0 Industry)", the March 20 was published on Certification regulations, activities that, pending the accreditation of cer
ANIMA Confindustria with its Associations of the sector will be active protagonists also at the next edition of Mostra Convegno Expocomfort,
With the plan 4.0 company we are entering the fourth industrial revolution, tracing the path towards new frontiers for Made in Italy manufacturing and new business models.
But what impact will this transformation have on corporate organization, on human capital, and how to guarantee security in new digital ecosystems?
With the 2018 Budget Law (Law 205 27 December 2017 - GURI 302 29 December X us) have been reconfirmed and strengthened some of the measures concerning the 4.0 Industry Plan - now called 4.0 Enterprise - launched by the Government in September 2016.
Hyper-depreciation (paragraphs 30-36)
Access to the benefit is extended to the whole 2018 (with delivery of the goods within 31 December 2019).
With the Resolution n.152 / 2017 of 15 December us, the Inland Revenue intervened, providing further clarifications on the tax benefit of over-amortization, with particular reference to the determination of the relevant costs and the terms for the acquisition of the sworn appraisal by part of the beneficiary company.
The following topics are therefore addressed in the Resolution:
methods of treatment of the masonry works necessary for the installation of a machine;
The Ministry of Economic Development issued, last December 15, the Circular Directory n.547750 which provides indications regarding the content and methods of drafting:
of the sworn appraisal or certificate of conformity
the declaration with self-certification value
acts that the 2017 Budget Law has identified as necessary for access to the benefit of hyper-depreciation.
The District Circular also reports three related standard schemes: