The National Industry 4.0 Plan incentivizes private investments for the purchase of goods and I4.0 technologies, i.e. devices or software that integrate IIoT (Industrial Internet of Things) and IoE (Internet of Everything) technologies. The purpose of the Plan, approved in 2016 and renewed every year, is to help companies sustain the costs of purchasing innovative tools, with the aim of improving their operations and making them more competitive.
The 2020 Budget Law, as part of the Industry 4.0 Plan, has established a tax credit for companies that choose to invest in the purchase of innovative machines: purchasing a machine that meets the Industry 4.0 parameters allows you to benefit from a tax credit equal to 40% of the expense incurred for investments up to 2.5 million euros, and 20% for the portion of the investment exceeding 2.5 million, up to a maximum of 10 million. The tax credit can be used for a period of five years, starting from the year following the year in which the asset was purchased and put into operation.
The complete list of machinery and devices that allow you to take advantage of this benefit can be found in Annex A of the 2017 Budget Law (link to link). The list explicitly includes "machines for disassembling, separating, crushing and recovering materials and functions from industrial scraps and products at the end of their life cycle".
To benefit from the tax incentive, the purchased machines must meet certain requirements, such as:
- control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller)
- interconnection to factory computer systems with remote loading of instructions and/or part programs
- simple and intuitive human-machine interface
- compliance with the most recent safety, health and work hygiene parameters
CAMEC machines and grinders, thanks to the company's investment in digital innovation and smart technologies, meet the requirements set by the Industry 4.0 Plan, allowing customers to benefit from the tax incentives provided by law.