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).
Within 31 2018 December the order must be accepted by the seller and the payment of down payments must be made at least equal to 20% of the acquisition cost.
The benefit for intangible assets as per Attachment B of the 2017 Budget Law is also confirmed, to which, in particular, the following are added:
supply chain management systems aimed at drop shipping in e-commerce;
digital software and services for immersive, interactive and participatory use, 3D reconstructions, augmented reality;
software, platforms and applications for the management and coordination of logistics with high characteristics of integration of service activities (intra-factory communication, factory-field with telematic integration of on-field devices and mobile devices, telematic detection of performance and failures of on-field devices)
Lastly, the possibility of replacing, during the depreciation period, the assets benefiting from the amortization with other assets having similar or superior technological characteristics, is introduced.
In this case, if the cost of acquiring the substitute investment is lower than the cost of acquiring the replaced asset - and provided that the other conditions prevail - the use of the benefit continues for the remaining shares up to the cost of the new investment.
Super-depreciation (paragraph 29)
The benefit is confirmed for the acquisition of new instrumental material assets, excluding vehicles and other means of transport as per the Consolidated Law on Income Tax, even if with a reduced percentage (130%). Also in this case, by the 31 December 2018 date, the relative order must be accepted by the seller and the payment of advances must be made at least equal to 20% of the acquisition cost. The 31 December 2019 date is set for delivery.
Nuova Sabatini (paragraph 40)
The New Sabatina is refinanced according to the following:
for the 2018: 33 € million
for the 2019: 66 € million
for the 2020 66 € million
for the 2021: 66 € million
for the 2022: 66 € million
for the 2023: 33 € million
Tax credit for training (paragraphs 46-48)
To all companies, regardless of the legal form, the economic sector in which they operate and the accounting regime adopted, which carry out expenses in training activities in the tax period following the one in progress at 31 2017 December, a credit of tax 40 per cent of the expenses related only to the company cost of employees for the period in which it is engaged in training activities.
This tax credit is recognized up to a maximum annual amount of 300.000 euro for each beneficiary
Only training activities carried out to acquire or consolidate the knowledge of the technologies envisaged in the National 4.0 Industry Plan such as big data and data analysis, cloud and fog computing, cyber security, cyber-physical systems, rapid prototyping are eligible for tax credit. , visualization systems and augmented reality, advanced and collaborative robotics, human-machine interface, additive manufacturing, internet of things and machines and digital integration of business processes, applied in the areas listed in Annex A of the 2018 Budget Law (sales and marketing , computer science, production techniques and technologies)
Formal or periodic training organized by the company to comply with current legislation on health and safety at work, environmental protection and any other mandatory training legislation is not considered eligible training activities.
Appropriations for education (paragraph 67)
To allow the system of higher technical institutes, schools for the applied technologies of the national education system to increase the training offer and consequently the subjects in possession of skills enabling the use of advanced technological and organizational innovation tools also related to the Industry process 4.0, more are allocated:
10 € million, in the 2018
20 € million, in the 2019
35 € million, in the 2020
compared to the Fund for higher education and technical training established by the 2007 Financial Law.
The full text of the 2018 Budget Law can be consulted at the following link.
On the website of the Ministry of Economic Development, however, one is available short note on the defined package,