Industry 4.0

The Balance Sheet Law 2020 converts hyper-depreciation into tax credits.

Industry 4.0 National Plan

The Industry 4.0 National Plan, the benefits of which were approved by the Balance Sheet Law 2020, calls for a series of fiscal incentives for businesses that invest in technology and digitalization.

2020: The new tax credits for the purchase of instrumental goods

The Industry 4.0 – Business 4.0 plan changes according to the indications of the Transition 4.0 table. As of 1 January, super-depreciation and hyper-depreciation give way to a new system based on tax credits.

The super-depreciation for investments in instrumental goods will be replaced by a tax credit of 6% valid for the acquisition of instrumental assets made from 1 January 2020 to 31 December or until 30 June 2021, provided that by date of 31 December 2020 the relative order results as having been accepted by the seller and a down payment has been made that is equal to at least 20% of the cost of acquisition.

The hyper-depreciation will be replaced by a tax credit for investments in assets 4.0, which will be subdivided as follows:

  • In the amount of 40% of the cost of acquisition for the quota of investments up to 2.5 million euro;
  • In the amount of 20% for the quota of investments over 2.5 million euro and up to a maximum limit of the costs allowable, equal to 10 million euro.

For intangible assets, the tax credit is equal to 15%.

The tax credit can be used over five years, starting with the year following the year the assets are commissioned, but for intangible assets, the period is reduced to three years (paragraphs 184-197).


The asset, in order to qualify for the benefits, must meet the following obligatory requirements:

  •  control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller);
  • interconnection with factory IT systems with remote uploading of instructions and/or part programs;
  • automated integration with the factory logistics system or with a supply network with other machines of the production cycle;
  • man– machine interface that is both simple and intuitive;
  • compliance with the most recent workplace safety, health, and hygiene parameters.

And further

  • systems of telemaintenance and/or telediagnosis and/or remote control;
  • continual monitoring of the working conditions and process parameters by means of opportune sets of sensors and adaptivity to the process drifts;
  • characteristic of integration between physical machine and/or installations with the modelling and/or simulation of its behaviour during processing (cyberphysical system or CPS)


Technical Analysis

Analysis of the asset eligible for credit, with verification that it meets the OBLIGATORY and FURTHER REQUIREMENTS and its specific conformity with the interconnection/integration standards.

This document is necessary for the assets with a value greater than € 300,000 and is useful for assets with a value less than € 300,000.

Conformity Certificate

The official document can be exhibited upon request to the supervisory body.




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