National Industry 4.0 Plan

The digital transformation, implemented at the national level in the “Industry 4.0” National Plan, consists of the transformation of the production system through the use of cutting-edge methods and technologies, which include high sensorization, automation and complete interconnection of the production flows (“Intelligent Factory”).

The Italian State encourages investments in “Industry 4.0” technologies through the so-called hyper-amortization mechanism, consisting of an increase in the cost of acquiring assets, as follows:

  • variable ( 170% for investments up to 2.5 million euros; 100% between 2.5 and 10 million euros; 50% between 10 and 20 millions of euro) in the case of new material capital goods, devices and technologies enabling transformation into 4.0, interconnection and revamping of existing production systems;
  • 40% in the case of immaterial capital goods

Idea-Re intervenes in the field of Industry 4.0 at multiple levels:

  • Support for planning of investments in 4.0 technologies and definition of road map for the “Digital Transformation”
  • Implementation of interconnection systems
  • Estimates and technical analysis to obtain over-amortization benefits
  • Autonomous acquisition of opinions from the MiSE in the event of uncertainties concerning the objective scope of the benefit regulations
  • Requests of clarification from the Inland Revenue in the event of uncertainties regarding the subjective and objective scope of the tax reliefs