WHAT IS THE MEANING WHEN TALKING OF INDUSTRY 4.0?
Industry 4.0 identifies the orientation of company’s and production management towards the industrial automation and processes digitalization, at the aim of improving the work conditions and increasing the plants productivity and quality. This is estimated to lead in the near future to a fully automated and networked industrial production, resulting in a consequent reduction of errors, timing, costs, and improvement of processes safety conditions.
In Italy the official project “Industry 4.0” started on January 1st, 2017. At the aim of avoiding interpretative uncertainties of the Regulation, issued by the Italian Government in the “National Plan Industry 4.0 2017-2020”, the Ministry of Economic Development published a Guide ( click here to consult it) that summarizes and clarifies how companies and professionals can take advantage of all the facilities provided by the Plan.
The companies investing in these new technological equipments will have the following benefits:
- Hyperammortment with tax rate 250%: for investments in new instrumental assets aimed at transformation to Industry 4.0;
- Tax Credit: assignment of a Bonus of 50% of the incremental expense referred to the costs borne for Research and Development activities (internal and external);
- Financing and Contribution: reduction of the interest rate for financing an investment, also assisted by the Guarantee Fund, for purchasing or acquiring through leasing: equipments, plants, instrumental assets, new production equipments, hardware, software, and digital technologies.
To access the benefits provided by this financial measure, companies must submit a declaration by the legal representative for these assets having each one an acquisition costs higher than Euro 500.000,00. Moreover it will be mandatory to submit a sworn technical expertise.
WHAT ARE THE REQUISITES OF A PLANT TO BE CLASSIFIED AS 4.0?
According to what stated by the CIRCULAR N.4/E dated 30/03/2017 ( Industry 4.0 – Article 1, clauses from 8 to 13, of the Law 11 December 2016, no. 232 – Prorogation, with amendments, della disciplina del c.d. “super ammortamento” e introduzione del c.d. “iper ammortamento”), a plant, to be classified as Industry 4.0, must be mandatory as follows:
- Controls by CNC (Computer Numerical Control) or PLC (Programmable Logic Controller)
- Networking to the factory computer systems with remote loading of instructions and/or part program
- Automated integration with the logistic system of the factory or with the supply net and/or with other equipments of the production cycle
- Simple and intuitive man-machine interfaces
- Compliance with the recent standards in terms of work safety, health, and hygiene.