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.

•Allegati A e B alla legge 11 dicembre 2016, n. 232 (legge di bilancio 2017)

Negli impianti elettrici, gli utilizzatori assorbono daL. 11/12/2016, n. 232

Scrivi una descrizione per questa scheda e includi le inUno degli aspetti innovativi portati dal Piano Impresa 4.0 nel 2018 è stato quello relativo alla formazione dei lavoratori sulle tematiche inerenti l’Industria 4.0.