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 ofMostra 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:
The House of Representatives has approved the law of conversion of the decree "Mezzogiorno", which contains the extension until the 30 September 2018 of the deadline for the delivery of the purchased goods with the incentive for the depreciation.
Please note that the deadline is valid for delivery of goods ordered by 31 December 2017, for which a deposit of at least 20% has been paid (the 2017 Budget Law provided for maximum 30 June 2018).
By 3 law August 2017 no. 123 'Conversion into Law with Amendments to 20 June 2017 Decree no. 91, with urgent provisions for economic growth in the Mezzogiorno '(published in the Official Gazette of the Italian Republic No. 188 of 12 August 2017) has been officially extended until the 30 September 2018 of the deadline for the delivery of the goods purchased with the' Incentive for hyperammoration.
On March 30 it was published Circular no. 4 / E (available here), Prepared jointly by the Inland Revenue and the Ministry of Economic Development, with fiscal and technical explanations for the correct application of Super and Hyper Amortization.
The path towards Smart Manufacturing is now underway. We are therefore an interesting opportunity for all Italian startup and innovative SMEs able to design and implement advanced technology solutions applicable to production processes using the industry's leading 4.0 technologies.