TRANSITION 4.0 - Industry 4.0 - | Conformity Assessment

In recent years, the subject of innovation has been a very important topic for companies, as numerous statistics show interesting data related to the growth of production, marketing, installation and use of machines and / or almost machines, robots and robotic isles connected to computer systems through the use of new technologies.

With the modernization of plants and machinery and their advanced automation, there have been interesting results both in the field of productivity, as the production and organizational processes are more effective and faster, and in the field of health and safety at work, as it has a positive impact on the control of risks for workers.

In Italy, the National Plan "Industry 4.0", currently "Transition 4.0" is intended to improve the productivity of enterprises through the integration of new technologies, considering the requirements relating to the safety of machinery and health and safety for workers.

Circular no. 4/E of 30 March 2017, drawn up by the Inland Revenue and the Ministry of Economic Development, defines as the main objective of hyper-amortisation, currently tax credit, the incentive and support of companies in investments aimed at technological and digital transformation in a "4.0" key.


TRANSITION 4.0 |CONFORMITY ASSESSMENT is a modular voluntary service structured in steps that was created to accompany organizations in this process of innovation and to allow them to take advantage of the opportunities provided by the National Transition Plan 4.0.


The Inspection to verify the machine safety documentation, the related interconnection system and integration of them.


Issuing of the Technical Report according to the Law 232/2016 with the certificate of conformity 4.0 of the verified machinery.


INLAND REVENUE | Hyper-amortization Without Interconnection

Law 232/2016 (paragraph 9 et seq.) establishes that in order to take advantage of the hyper-amortisation, the asset must comply with the requirement of interconnection to the company system and that the facility provided starts in the year in which this interconnection takes place.

Recently, the Inland Revenue specified that the hyper-amortization, under the 4.0 incentives, is due even if the machinery is not constantly interconnected.

It is confirmed, in fact, that there is no regulatory requirement to keep the facilitated good always interconnected, so the machine can be disconnected or used only in manual mode. In relation to this clarification, it should be noted, however, that the period in which the asset operates in the absence of interconnection must not be predominant compared to the period in which, instead, the interconnection works

INLAND REVENUE | Healthcare 4.0

In relation to the subject of Health 4.0, the Inland Revenue has recently provided clarifications regarding the application of hyper-amortisation to the health sector.

Circular no. 48160 dated 1 March 2019 confirmed the possibility for companies in the specific sector to obtain this facility. At the same time, indications have been given regarding both the classification of the assets included in Annexes A and B (Law 232/2016) and with reference to the identification of the type of the same (tangible or intangible).

It should also be noted that, in the case of a certified expert's report, it is sufficient to swear an oath by the end of the tax period to ensure that the effects of hyper-amortisation are effective.

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