The main measures envisaged by the Industry 4.0 Plan in 2017 and renewed in 2018 with the Business 4.0 Plan are: Hyper-depreciation at 250% for investments in new tangible instrumental assets, which have characteristics such as to include all or some of the technologies required for Industry 4.0; Super-depreciation at 140% for investments in new intangible instrumental assets, available to those who benefit from hyper-depreciation. Annex A of the 2017 Budget Law contains the types of tangible assets that can be subject to hyper-depreciation at 250% and the characteristics that such assets must have in order to access this incentive. Three categories of assets are included: Capital assets whose operation is controlled by computerized systems or managed through appropriate sensors and drives, i.e. machines, plants or lines of machinery; Systems for quality and sustainability assurance, i.e. traceability and energy monitoring systems; Devices for human-machine interaction and for improving ergonomics and workplace safety in the context of Industry 4.0, i.e. innovative human-machine interface solutions. Annex B of the 2017 Budget Law contains 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, all those types of intangible assets that are strictly linked to the concept of Industry 4.0 are included.

•Annexes A and B to Law 11 December 2016, n. 232 (2017 budget law) L. 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 A (Article 1, paragraph 9) as amended by art. 7-novies, paragraph 1, letters b), c) and d), Legislative Decree 29 December 2016, n. 243, converted, with amendments, by L. 27 February 2017, n. 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 by appropriate sensors and drives: machine tools for removal, machine tools operating with lasers and other energy flow processes (for example 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 (for example machines for disassembly, separation, crushing, chemical recovery), robots, collaborative robots and multi-robot systems, machine tools and systems for the transfer or modification of the surface characteristics of products or the functionalisation of their properties. 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 conveying and handling systems, and/or equipped with part recognition (e.g. RFID, viewers and vision and mechatronic systems), automated warehouses interconnected to factory management systems. All the above-mentioned machines must be equipped with the following features: control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller), interconnection to factory IT systems with remote loading of instructions and/or part programs, automated integration with the factory logistics system or with the supply network and/or with other machines in the production cycle, simple and intuitive human-machine interfaces, compliance with the most recent safety, health and hygiene parameters at work. Furthermore, all the above-mentioned machines must be equipped with at least two of the following features to make them similar 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 through appropriate sets of sensors and adaptability to process drifts, integration features between physical machine and/or plant with modelling and/or simulation of their behaviour in carrying out the process (cyber-physical system). The following also constitute assets 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, sensorisation and/or interconnection and automatic control of processes also used in the modernisation 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 computer tomography) and related instrumentation for verifying the micro and macro geometric requirements of the product for any level of dimensional scale (from large scale to micro-metric or nano-metric scale) in order to ensure and track the quality of the product and which allow the qualification of the production processes in a documentable manner and connected to the factory information system, other in-process monitoring systems to ensure and track the quality of the product or production process and which allow the qualification of the production processes in a documentable manner and connected to the factory information system, systems for the inspection and characterisation 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 the materials entering or exiting the process and which constitute the resulting product at a macro level (e.g. mechanical characteristics) or micro level (e.g. porosity, inclusions) 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 tracking 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 processing 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 with cloud solutions, tools and devices for the automatic labelling, identification or marking of products, with connection to the code and serial number of the product itself 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, chemical substances, dust with systems for signaling filtering efficiency and the presence of anomalies or substances alien to the process or dangerous, integrated with the factory system and capable of warning operators and/or stopping the activities of machines and systems. Devices for human-machine interaction and for improving ergonomics and workplace safety in a "4.0" logic: benches and workstations equipped with ergonomic solutions capable of automatically adapting them to the physical characteristics of operators (for example biometric characteristics, age, presence of disabilities), systems for lifting/translating heavy parts or objects exposed to high temperatures capable of facilitating the operator's task in an intelligent/robotic/interactive manner, wearable devices, communication equipment between operator/operators and the production system, augmented reality and virtual reality devices, intelligent human-machine interfaces (HMI) that assist the operator for the purposes of safety and efficiency of processing, maintenance and logistics operations. Feasibility studies and business plan drafting • Design of electrical systems according to CEI Guide 0-2 and medium and low voltage renewable energy • Supply and design of Energy Saving Systems • System checks in reference to decree no. 37/2008 with the use of latest generation certified instruments • Lightning checks according to the new CEI EN 62305 standard • Check-up of electrical systems and gas supply • Monitoring of electrical - mechanical systems (heating, air conditioning, water, gas, etc. ...) with the possibility of publishing the data on our internet portal • Design and verification of temporary construction site systems. • “ATEX” system design • System design 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 from 1 January 2018. Effective from 1 January 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 modelling, 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 life cycle of the product (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 analysed from the field and displaying specific actions to operators online to improve product quality and production system efficiency, software, systems, platforms and applications for the management and coordination of production with high integration characteristics 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 characteristics 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 with 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 able to communicate and share 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, systems, platforms and applications for dispatching activities and routing products in production systems, software, systems, platforms and applications for quality management at the level of the production system and related processes, software, systems, platforms and applications for access to a virtualized, shared and configurable set of resources to support production processes and management of production and/or the supply chain (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 field (Data Analytics & Visualization, Simulation and Forecasting), software, systems, platforms and applications for artificial intelligence & machine learning that allow machines to show 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, characterized 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 the safety and health of workers, the quality of final products and predictive maintenance, software, systems, platforms and applications for the management of augmented reality through wearable devices, software, systems, platforms and applications for devices and new interfaces between man and machine that allow the acquisition, transmission and processing of information in vocal, visual and tactile format, software, systems, platforms and applications for the intelligence of plants that guarantee energy efficiency and decentralization mechanisms in which the production and/or storage of energy can also be delegated (at least partially) to the factory, software, systems, platforms and applications for the protection of networks, data, programs, machines and plants from attacks, damage and unauthorized access (cybersecurity), software, systems, platforms and applications for virtual industrialization that, by virtually simulating the new environment and uploading the information to the cyber-physical systems at the end of all the checks, allow hours of testing and machine downtime to be avoided along the real production lines, supply chain management systems aimed at drop shipping in e-commerce, software and digital services for immersive, interactive and participatory use, 3D reconstructions, augmented reality, software, platforms and applications for the management and coordination of logistics with high integration characteristics of service activities (intra-factory communication, factory-field with telematic integration of on-field devices and mobile devices, telematic detection of performance and failures of on-field devices). to the network (active) electrical power as a source of power supply energy (e.g. PCs, printers, diagnostic equipment, etc.) or convert it into another form of energy (e.g. electric lamps or stoves) or into useful work (e.g. electric motors). For this to happen, it is often necessary for the user to exchange with the network (with zero net consumption) reactive energy mainly of the inductive type which exerts significant losses on the company distribution network. To mitigate this negative effect, the power factor correction of the electrical systems used is carried out which is often not sufficient to solve the problem mentioned above. It is therefore necessary to analyze the state of the network with suitable instruments to best address the problem.

Write a description for this sheet and include the inOne of the innovative aspects brought by the Industry 4.0 Plan in 2018 was the one related to the training of workers on issues related to Industry 4.0. In this sense, the Italian Government, starting from the 2018 Budget Law, introduced a tax credit for the training costs of employees who take courses on the technologies envisaged by the National Industry 4.0 Plan launched in 2017. The 2021 Budget Law (Law n°178/2020) extended the tax credit for staff training activities on the enabling technologies envisaged by the Industry 4.0 Plan in 2017; this incentive is 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 companies. The maximum annual tax credit limit for each individual small company is 300,000 euros. The maximum annual tax credit limit for each individual medium-sized or large company is 250,000 euros. The expenses incentivized with the tax credit are those relating to the hourly cost of a company's employees, when they participate in training courses. For further details, refer to Circular no. 412088 published by the Ministry of Economic Development on 3 December 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 consultancy services relating to training and general expenses (e.g. rental of a room for the course) are also eligible. training of interest to site visitors. For example, if you use cards that show several, write why this service is unique. If you use cards to view the restaurant's menu items, explain the characteristics that make a specific dish a real delight for the palate. courses incentivized with the tax credit have been defined by Annex A of the 2018 Budget Law and concern three macro-categories of topics: • Sales and Marketing; • IT; • Production techniques and technologies. For more information on how to use the benefit, please refer to paragraph 1064 - Letters i), j) of Article 1 of the 2021 Budget Law (Law no. 178/2020), publicly available on the internet.