Self-supporting automatic warehouses and over-amortization: in August 2018 a sudden resolution by the Inland Revenue eliminated this technology from the scope of application of the 4.0 incentives. Thanks to the work done by companies and the association in collaboration with the institutions, in February 2019 a new legislative provision has re-evaluated the question: the self-supporting shelves are in all respects hyper-depreciable.
The Revenue Agency's interpretation (with resolution 62 of 9 August) had indeed caught the builders and users of self-supporting shelving by surprise. The document stated, in fact, that the tax reliefs of hyper-depreciation could only be applied to investments on the plant components of the warehouses (machinery, devices, equipment and all the functional plants for the specific production process), and did not admit, on the contrary , the structures that are important for cadastral purposes. In short, a substantial component of the investment remained excluded.
The companies' reaction was immediate. The first step was the reporting of critical issues within the Aisem association, which brings together the manufacturers of lifting, lifting and handling systems within Anima Confindustria Meccanica. From here an intense interlocution work began with the Ministry of Economic Development, which collected the motivations and proposals of Anima. Thanks to this collaboration, in the conversion into law of the Simplification decree (in the Official Journal of 12 February) an amendment was passed which re-established the applicability of the incentives to the self-supporting warehouses.
With the publication of this definitive clarification, even small and medium-sized companies will thus have access to a technology deemed out of their reach, but which with hyper-depreciation had begun to think reachable: a breakthrough technology, such as that of intensive storage at large height, indispensable to cover the demand of enlarged and dynamic markets. Fact that after the intervention of the Inland Revenue they had to stop all development projects aimed at expanding into larger markets. The creation of automated warehouses, now, could be a driving force for evolutionary growth and results.