The main measures envisaged by the 2017 Industry 4.0 Plan and renewed in 2018 with the Business 4.0 Plan are: 250% hyper-depreciation for investments in new tangible capital goods that include all or some of the essential technologies for Industry 4.0; 140% super-depreciation for investments in new intangible capital goods, available to those eligible for hyper-depreciation. Annex A of the 2017 Budget Law lists the types of tangible assets eligible for 250% hyper-depreciation and the characteristics these assets must possess to qualify for this incentive. Three categories of assets are included: Capital goods whose operation is controlled by computerized systems or managed through appropriate sensors and actuators, i.e., machines, systems, or machinery lines; Quality and sustainability assurance systems, i.e., traceability and energy monitoring systems; Devices for human-machine interaction and for improving ergonomics and workplace safety in accordance with Industry 4.0 principles, i.e., innovative human-machine interface solutions. Annex B of the 2017 Budget Law lists the types of intangible assets (i.e., software, systems and system integration, platforms and integration) that can be subject to super-amortization at 140%; as specified in Circular 4/E, this includes all types of intangible assets closely related to the concept of Industry 4.0.

Annexes A and B to Law No. 232 of December 11, 2016 (2017 Budget Law) Law No. 232 of December 11, 2016 State Budget Forecast for the 2017 Financial Year and Multi-Year Budget for the Three-Year Period 2017-2019. Annex A (Article 1, paragraph 9) as amended by art. 7-novies, paragraph 1, letters b), c) and d), Legislative Decree No. 243 of December 29, 2016, converted, with amendments, by Law No. 27 February 2017. 18. In force from 1 March 2017 Goods functional to the technological and digital transformation of companies according to the "Industry 4.0" model Capital goods whose operation is controlled by computerised systems or managed through appropriate sensors and drives: machine tools for removal, machine tools operating with lasers and other energy flow processes (e.g. plasma, waterjet, electron beam), electrical discharge machining, electrochemical processes, machines and systems for the production of products through the transformation of materials and raw materials, machine tools for the plastic deformation of metals and other materials, machine tools for assembly, joining and welding, machines for packaging and wrapping, machine tools for de-production and re-packaging to recover materials and functions from industrial waste and end-of-life return products (e.g. machines for disassembly, separation, crushing, chemical recovery), robots, collaborative robots and multi-robot systems, machine tools and systems for the conferment or modification of the surface characteristics of products or the functionalisation of the Surfaces, additive manufacturing machines used in industry, machines, including motors and operators, tools and devices for loading and unloading, handling, weighing, and automatic sorting of parts, automated lifting and handling devices, AGVs and flexible conveyor and handling systems, and/or systems equipped with part recognition (e.g., RFID, viewers, and vision and mechatronic systems), automated warehouses interconnected with factory management systems. All of the above-mentioned machines must have the following features: CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller) control, interconnection with factory IT systems with remote loading of instructions and/or part programs, automated integration with the factory logistics system or supply network and/or with other machines in the production cycle, simple and intuitive human-machine interfaces, and compliance with the latest occupational health, safety, and hygiene standards. Furthermore, all the above-mentioned machines must be equipped with at least two of the following features to make them comparable to or integrable with cyber-physical systems: remote maintenance and/or remote diagnosis and/or remote control systems, continuous monitoring of working conditions and process parameters using appropriate sets of sensors and adaptability to process drift, integration features between physical machines and/or systems with modeling and/or simulation of their behavior during the process (cyber-physical systems). Furthermore, the following assets are functional to the technological and/or digital transformation of companies according to the 'Industry 4.0' model: devices, instrumentation, and intelligent components for the integration, sensorization, and/or interconnection and automatic control of processes, including those used in the modernization or revamping of existing production systems. Quality and sustainability assurance systems: coordinate and non-coordinate measuring systems (contact, non-contact, multi-sensor, or based on three-dimensional computed tomography) and related instrumentation for verifying the micro and macro geometric requirements of a product at any dimensional scale (from large scale to micrometric or nanometric scale) to ensure and track product quality and to qualify production processes in a documentable manner connected to the factory information system; other in-process monitoring systems to ensure and track product or production process quality and to qualify production processes in a documentable manner connected to the factory information system; systems for the inspection and characterization of materials (e.g., material testing machines, machines for testing manufactured products, systems for non-destructive testing or inspection, tomography) capable of verifying the characteristics of materials entering or exiting the process and which constitute the resulting product at the macro (e.g., mechanical characteristics) or micro (e.g., porosity, inclusions) level. and generate appropriate test reports to be inserted into the company information system, intelligent devices for testing metal powders and continuous monitoring systems that allow the qualification of production processes through additive technologies, intelligent and connected systems for marking and traceability of production batches and/or individual products (for example RFID - Radio Frequency Identification), systems for monitoring and controlling the working conditions of machines (for example forces, torque and machining power; three-dimensional wear of tools on board the machine; status of components or sub-assemblies of machines) and production systems interfaced with factory information systems and/or cloud solutions, tools and devices for the automatic labelling, identification or marking of products, with connection to the product code and serial number so as to allow maintenance personnel to monitor the consistency of product performance over time and to act synergistically on the design process of future products, allowing the recall of defective or harmful products, intelligent components, systems and solutions for the management, efficient use and monitoring of energy and water consumption and for the reduction of Emissions, filters, and systems for the treatment and recovery of water, air, oil, chemicals, and dust, with systems for signaling filter efficiency and the presence of anomalies or substances that are foreign to the process or hazardous, integrated with the factory system and capable of alerting operators and/or halting machine and plant operations. Devices for human-machine interaction and for improving ergonomics and workplace safety in accordance with Industry 4.0 principles: workbenches and workstations equipped with ergonomic solutions that can automatically adapt to the physical characteristics of operators (e.g., biometric characteristics, age, or disability), systems for lifting/moving heavy parts or objects exposed to high temperatures that can intelligently/robotically/interactively facilitate the operator's task, wearable devices, communication equipment between operator(s) and the production system, augmented reality and virtual reality devices, and intelligent human-machine interfaces (HMIs) that assist operators in ensuring the safety and efficiency of manufacturing, maintenance, and logistics operations. Feasibility studies and business plan drafting

Electrical system design according to CEI Guide 0-2 and medium and low voltage renewable energy

Supply and design of Energy Saving Systems

System checks in accordance with decree no. 37/2008 using latest-generation certified instruments

Lightning strike checks according to the new CEI EN 62305 standard

Electrical system and gas supply check-up

Monitoring of electrical and mechanical systems (heating, air conditioning, water, gas, etc.) with the possibility of publishing the data on our internet portal

Design and check of temporary construction site systems.

“ATEX” system design

Design of systems with biological hazards

In electrical systems, users absorb fromL. 11/12/2016, n. 232 State budget forecast for the financial year 2017 and multi-year budget for the three-year period 2017-2019 Annex B (Article 1, paragraph 10) as amended by art. 1, paragraph 32, L. 27 December 2017, n. 205, effective January 1, 2018. Effective January 1, 2018 Intangible assets (software, systems and system integration, platforms and applications) connected to investments in tangible assets «Industry 4.0» Software, systems, platforms and applications for the design, definition/qualification of performance and production of products in non-conventional or high-performance materials, capable of allowing the design, 3D modeling, simulation, experimentation, prototyping and simultaneous verification of the production process, the product and its characteristics (functional and environmental impact) and/or the digital and integrated archiving in the company information system of information relating to the product life cycle (EDM, PDM, PLM, Big Data Analytics systems), software, systems, platforms and applications for the design and re-design of production systems that take into account the flows of materials and information, software, systems, platforms and applications for decision support capable of interpreting data analyzed in the field and displaying specific actions to online operators to improve product quality and production system efficiency, software, systems, platforms and applications for the management and coordination of production with high levels of integration of service activities, such as factory logistics and maintenance (such as intra-factory communication systems, fieldbuses, SCADA systems, MES systems, CMMS systems, innovative solutions with features attributable to IoT and/or cloud computing paradigms), software, systems, platforms and applications for monitoring and controlling the working conditions of machines and production systems interfaced with factory information systems and/or cloud solutions, virtual reality software, systems, platforms and applications for the realistic study of components and operations (e.g. assembly), both in immersive or visual-only contexts, reverse modeling and engineering software, systems, platforms and applications for the virtual reconstruction of real contexts, software, systems, platforms and applications capable of communicating and sharing data and information both among themselves and with the surrounding environment and actors (Industrial Internet of Things) thanks to a network of interconnected intelligent sensors, software, systems, platforms and applications for dispatching activities and routing products in production systems, software, systems, platforms and applications for quality management at the production system level and related processes, software, systems, platforms and applications for access to a virtualized, shared and configurable set of resources to support production processes and production and/or supply chain management (cloud computing), software, systems, platforms and applications for industrial analytics dedicated to the processing and elaboration of big data from IoT sensors applied in the industrial sector (Data Analytics & Visualization, Simulation and Forecasting), artificial intelligence & machine learning software, systems, platforms and applications that allow machines to demonstrate an ability and/or intelligent activity in specific fields to guarantee the quality of the production process and the reliable operation of the machinery and/or plant, software, systems, platforms and applications for automated and intelligent production, characterised by high cognitive capacity, interaction and adaptation to the context, self-learning and reconfigurability (cybersystem), software, systems, platforms and applications for use along the production lines of Robots, collaborative robots, and intelligent machines for worker safety and health, end-product quality, and predictive maintenance; software, systems, platforms, and applications for managing augmented reality through wearable devices; software, systems, platforms, and applications for devices and new human-machine interfaces that enable the acquisition, transmission, and processing of information in vocal, visual, and tactile formats; software, systems, platforms, and applications for plant intelligence that ensure energy efficiency and decentralization mechanisms in which energy production and/or storage can also be delegated (at least partially) to the factory; software, systems, platforms, and applications for protecting networks, data, programs, machines, and plants from attacks, damage, and unauthorized access (cybersecurity); virtual industrialization software, systems, platforms, and applications that, by virtually simulating the new environment and uploading the information to cyber-physical systems once all checks have been completed, avoid hours of testing and downtime along real production lines; supply chain management systems for drop shipping. In e-commerce, software and digital services for immersive, interactive, and participatory use, 3D reconstructions, augmented reality, software, platforms, and applications for logistics management and coordination with high levels of service integration (intra-factory and factory-field communication with telematics integration of in-field and mobile devices, telematics detection of in-field device performance and failures). Active electrical power can be transferred to the grid as a power source (e.g., PCs, printers, diagnostic equipment, etc.) or converted into another form of energy (e.g., electric lamps or heaters) or into useful work (e.g., electric motors). For this to occur, the user often needs to exchange reactive energy with the grid (with zero net consumption), primarily inductive energy, which causes significant losses on the company's distribution network. To mitigate this negative effect, power factor correction of the electrical systems is performed, which is often insufficient to resolve the aforementioned problem. It is therefore necessary to analyze the network status with suitable instruments to best address the problem.

Write a description for this sheet and include the information. One of the innovative aspects introduced by the 2018 Industry 4.0 Plan was the training of workers on Industry 4.0 issues. In this regard, the Italian Government, starting with the 2018 Budget Law, introduced a tax credit for the training costs of employees who attend courses on the technologies envisaged by the National Industry 4.0 Plan launched in 2017. The 2021 Budget Law (Law No. 178/2020) extended the tax credit for staff training activities on the enabling technologies envisaged by the 2017 Industry 4.0 Plan; this incentive has been remodeled for 2021 and 2022 as follows: 50% tax credit for expenses incurred by small businesses; 40% tax credit for expenses incurred by medium-sized businesses; 30% tax credit for expenses incurred by large businesses. The maximum annual tax credit limit for each individual small business is €300,000. The maximum annual tax credit limit for each individual medium-sized or large business is €250,000. Expenses eligible for the tax credit include the hourly cost of a company's employees when they participate in training courses. For further details, please refer to Circular No. 412088 published by the Ministry of Economic Development on December 3, 2018, and subsequent documents and legal references. The 2021 Budget Law establishes that operating costs for trainers and participants (e.g., travel expenses), expenses for any training-related consultancy services, and general expenses (e.g., rental of a room for the course) are also eligible. For example, if you use tabs that display multiple training courses, please explain why this service is unique. If you use tabs to display your restaurant's menu items, explain the characteristics that make a specific dish a true delight. The courses supported by the tax credit were defined in Annex A of the 2018 Budget Law and cover three main categories of topics:

Sales and Marketing;

Information Technology;

Production Techniques and Technologies. For more information on how to benefit from the benefit, please refer to paragraph 1064 – Letters i), j) of Article 1 of the 2021 Budget Law (Law No. 178/2020), publicly available online.