Following the numerous requests for technical advice regarding the over-amortization of the 4.0 Business Plan, Anima took on the needs of the industry along with other components of the System and was able to have an official interpretation for the sectors involved.
Our journey continues, having worked with the ministry to define the contents of hyper-depreciation, to examine the various cases and express its opinion.
The Ministry of Economic Development has published the Directorial Circular no. 177355 of 23 may 2018 which provides clarifications on the scope of mandatory requirements for interconnection and automated integration and on the application of the benefit to types of tangible goods, not specified in the examples set out in the Joint Revenue Agency - Ministry of Development Economic 4E / 2017 and the FAQs published (19 May 2017, 12 July 2017).
In particular, the Circular offers clarifications concerning:
- automatic and semiautomatic guide required for certain goods included in the item "machines, including engines and operators, tools and devices for loading and unloading, handling ...";
- classification of treatment plants for the purification preliminary to the discharge of waste water;
- correct classification in the context of Annex A (2017 Budget Law) of "systems for the addiction of hazardous substances" used to avoid direct contact of the worker with these substances;
- equipment / tools constituting the ordinary equipment of the eligible good.
And he stops:
- on the applicability of hyper-depreciation for "Automatic dispensers of finished products and / or for the supply of food and beverages";
- on the exclusion from the objective scope of buildings and constructions (ref. "silos equipped with sensor equipment");
on washing, disinfecting and sterilizing machines for medical devices used in the health sector;
- on "Systems for the assurance of quality and sustainability" (ref. "components, systems and intelligent solutions for the management, efficient use and monitoring of energy and water consumption and for the reduction of emissions");
- on the treatment for the purpose of the overpayment of the technical service systems at the production plants.
The complete text of the circular you can read it here