Delivery times for hyper-amortization extended
The deadline for the delivery of the assets listed in the Italian National Industry 4.0 Plan has been extended until 30th September 2018.
The hyper-amortization can be applied to investments in tangible assets of the Industry 4.0* made from 1st January 2017 until 31st December 2017, that is 30th September 2018, provided that the seller accepts the order before 31st December 2017 and the buyer settles a down payment of at least 20% of the purchase price.
*indicated in Annex A of the 2017 Budget Law
The extension does not apply to intangible assets listed in Annex B of the 2017 Budget Law and to non-high-tech tangible assets, which benefit from the super-amortization of 140% laid down by law 208/2015.
“Entrepreneurs can benefit from an amortization bonus equal to 250% of the purchase price”
This means that purchases related to Industry 4.0 can be amortized over the years for an amount equal to the 250% of their value.
ComiPak and Industry 4.0
ComiPak machines are included among the investments of the Industry 4.0 Plan, since they comply with the technology and automation requirements of the plan:
– Capital goods whose operation is controlled by computerized systems;
– Systems ensuring quality and sustainability;
– Technologies for human-machine interaction.
A further opportunity: the subsidised loan
The so-called “Sabatini Law” is part of the Industry 4.0. In case of investments in technologies of the Industry 4.0, it aims at supporting – thanks to interest subsidies ranging from 2,75% to 3,57% – micro, small and medium enterprises of any sector, which require bank loans for investments in new capital goods, machines, plants, production equipment and digital technologies (both hardware and software).
This benefit is cumulative and can be combined with the hyper-amortization and super-amortization.