From 1 January 2020 there is a tax credit for investments in capital goods functional to the transformation of production processes, it is the right opportunity to invest in Blastman sandblasting robots or AGV Solving handling
20.02.2020
THE'hyper-depreciation And super amortization, a key incentive of the Industry 4.0 package, is replaced by the tax credit in compensation in five annual installments (three for intangible assets). The tax credit applies to assets acquired in 2020, and until June 30, 2021, provided that by December 31, 2020 the relevant order has been accepted by the seller and advance payments have been made in an amount at least equal to 20% of the acquisition cost.
The purpose of the super-depreciation is to facilitate productive investments by companies that invest in capital goods new, in material goods. While for thehyper-depreciation is to facilitate productive investments by companies that invest in new capital goods, in tangible and intangible assets (software and IT systems), functional to the technological transformation And digital of the production processes.
The super depreciation is due to subjects with business income or professionals, with income of self-employment including taxpayers under the minimum regime. While thehyper-depreciation it's up to subjects with business income (excluding professionals).
Super depreciation applies to the following goods:
• materials, for which I am excluded the purchases of intangible assets;
• for long-lasting use and suitable for use within the production process of the same subject. Goods intended for sale, transformed or assembled for sale are excluded.
• new, therefore unused goods.
Hyper depreciation applies to tangible and intangible assets new.
For investments exceeding €300,000: an appraisal or certificate of conformity by an expert, engineer or accredited company is mandatory. Self-certification of compliance with the requirements for access to the tax credit is permitted for goods whose acquisition cost is less than €300,000.
Here are the main new features foreseen in the draft Budget Law
As for thehyper-depreciation:
• Industry 4.0 tangible assets, included in theAnnex A (of the 2017 budget law), will benefit from a tax credit equal to 40% of the acquisition cost of the asset if this does not exceed 2.5 million euros and 20% if the acquisition cost is between 2.5 and 10 million euros. No tax relief for investments exceeding 10 million euros. The tax credit must be used in compensation in 5 annual installments starting from the year following the year of the interconnection
• Intangible assets (included in Annex B of the 2017 budget law) will benefit from a tax credit equal to 15% of the acquisition cost of the asset (flat rate). No tax relief for assets exceeding 700 thousand euros. In this case, the tax credit must be used in compensation in 3 annual installments:
As for the super depreciation:
• from 2020 companies will be entitled to a 6% tax credit for the purchase of goods instrumental carried out between January 1, 2020 and December 31, 2020, or by June 30, 2021, provided that by December 31, 2020, the relevant order is accepted by the seller and advance payments have been made in an amount at least equal to 20% of the acquisition cost. The tax credit must be used in compensation in 5 annual installments.
Take advantage of the incentive measures provided for in the Budget Law 2020. This year too is an opportunity to invest in robots and equipment that improve the production process.
Do you deal with sandblasting and would like a high quality of the treated surfaces and constant roughness of the metal surfaces, increase productivity and guarantee safety at work and health of the operators?
Then visit the robotics products page of Blastman Robotics as automated sandblasting solutions (see reference Annex A of the 2017 budget law: “robot, collaborative robots and multi-robot systems”, “machine tools and systems for the transfer or modification of surface features of the products and/or the functionalization of the surfaces”).
Visit the page on how to use 3D programming and simulation software in the systems of Blastman automatic sandblasting, increasing the efficiency of industrial operations in support of production processes and for the safety and health of workers (see reference Annex B – page 4 – “qualification of performance and production of artefacts in unconventional or high-performance materials, capable of allowing the design, there 3D modeling, simulation, experimentation, prototyping and simultaneous verification of the production process, the product and its characteristics”).
Do you need to automate the movement of products in your warehouse, ensuring continuous and repetitive production, ensuring flexibility, hygiene and safety of intralogistics procedures?
Then visit the page of the products of the Solving Italy and you know the high-tech solutions for theautomation in handling of heavy loads in industrial processes like the Automated guided shuttles – AGV (see reference Annex A of the 2017 Budget Law: “machines, also engines and operators, tools and devices for loading/unloading, movement, weighing and/or […] automated lifting and handling devices, AGV and flexible conveying and handling systems”).
For more information on Blastan Robotics automated sandblasting products or the heavy load handling with AGV by Solving Italia, contact our headquarters in Italy and we will be happy to assist you.
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