Industry 4.0

The National Business Plan 4.0, (formerly "Industry 4.0") promotes the digitization of Italian companies, in order to be able to benefit from the so-called "Fourth Industrial Revolution".
Is especially aimed at SMEs, for which it is necessary to modernize production processes in order to increase labor productivity, becoming more competitive. The 2019 Budget Law introduces several concrete measures, dedicated to SMEs that invest in innovation, assigning them automatic incentives and concessions that are already operational, as they do not require implementing decrees and therefore are already in force.

 

Nuova Sabatini

It facilitates bank financing, which can be supported by the guarantee of the "Guarantee Fund for small and medium-sized enterprises" up to 80% of the amount financed, and assigns a contribution from the MISE (Ministry of Economic Development) for the payment of interest on the financing.

Tax credit R&D

Expenditure on research and development (fundamental research, industrial research and experimental development), that is in increment compared to the 2012-2014 budgets, benefited from the 50% tax credit.
The measure can be combined with the other measures envisaged by Enterprise 4.0 and apply to personnel costs, depreciation rates for assets, technical skills and industrial property rights.

Innovation Manager Voucher

It is a non-repayable grant for the purchase of specialist consultancy on the subject of digital transformation; the amount is 50% (up to 50 thousand euros) for micro and small enterprises, 30% (up to 25 thousand) for medium-sized enterprises.

Tax credit Training 4.0

It is a facility that applies to the training of company personnel, carried out in order to improve the competence regarding the so-called "enabling technologies" necessary to participate in the process of technological and digital transformation.
The tax credit is granted for 40% of the expenses incurred.

Hyper and super depreciation

It applies to the purchase of new capital goods, tangible and intangible assets (software and IT systems) intended to carry out the technological and digital transformation of production processes. These assets can be obtained by the company for purchase or leasing.
The term hyper-depreciation identifies the over-valuation applied to investments in new capital goods. The rates are 270% for projects up to 2.5 million euros, 200% between 2.5 and 10 million and 150% from 10 to 20 million. The super-depreciation, with a rate of 130% of investments in capital goods, it is not present in the Budget Law, but has been included in the recent Sblocca Cantieri decree.