ASSEMBLAGGIO_n119_MARZO_APRILE_2017

ealtà che non riescono a innovare e rimangono indietro.
C’era la necessità di un piano organico per evitare
investimenti anche onerosi, ma spesso inefficienti”.
Una sfida al mondo produttivo
Nel dettaglio, l’iperammortamento è una supervalutazione
del 250% degli investimenti in beni materiali nuovi,
dispositivi e tecnologie abilitanti la trasformazione in
chiave 4.0 acquistati o in leasing. Il superammortamento,
misura prorogata e già in vigore nel 2016, è invece
la supervalutazione al 140% degli investimenti in beni
strumentali nuovi acquistati o in leasing.
A questi strumenti si accede in maniera automatica e, per
investimenti fino a 500.000 euro, in fase di redazione di bilancio
e tramite autocertificazione. Per investimenti superiori
a 500.000 euro per singolo bene è necessaria una perizia
tecnica giurata da parte di un perito o ingegnere iscritti
ai rispettivi albi professionali attestante che il bene possiede
caratteristiche tali da includerlo negli elenchi di cui all’Allegato
A o all’Allegato B della legge di Bilancio 2017.
Il diritto al beneficio fiscale matura quando l’ordine e il
pagamento di almeno il 20% di anticipo sono effettuati
entro il 31 dicembre 2017 e la consegna del bene avviene
entro il 30 giugno 2018.
“Vigileremo per evitare che chi non ha i requisiti approfitti
di misure che non gli competono”, ha detto Firpo
“e ci aspettiamo che anche le associazioni facciano la
loro parte nel creare cultura e fare informazione. Questa
opportunità lancia la sfida al mondo produttivo,
che speriamo possa coglierla”.
n
introduction of interconnected systems. In this case,
the focus is on competitiveness, digitalization and
interconnection of machines and plants”.
A cultural change involving
the way of doing business
A proof of confidence by the entrepreneurs, to sum up,
according to president Carboniero. In fact, the role of
Italian entrepreneurs was mentioned more than once
also by Stefano Firpo, official at MISE and among the
major promoters of the Plan. “The hyper-depreciation
is an incentive aimed at favouring the cultural change
involving the way of doing business. The efforts of the
Government were relevant, also economically, and we
hope that the data about the use of the incentives by
the companies will be compliant with the expectations”.
Firpo also talked about a cultural change promoted
also within the MISE, aimed at favouring an industrial
policy based not anymore on announcements, but
rather on tax incentives. “The performances of the
Italian companies are quite diverse: some companies
are competitive even on a global scale, while some
other companies are not able to innovate and keep
the pace. We had seen the need for an organic plan,
so to avoid investments sometimes even expensive,
but often not effective at all”.
A challenge for the manufacturing world
In detail, the hyper-depreciation is an increase of
amortization rate by 250% for investments in new Industry
4.0-compliant goods, devices and technologies,
either purchased or leased. The super-depreciation, a
measure introduced in 2016 and extended in 2017, is the
amortization rate by 140% for investments in new capital
goods, either purchased or leased.
The access to these incentives is automatic and, as for
investments up to 500,000 euro, made possible through
a self-certification. Investments higher than 500,000
euro for each good require a technical evaluation by
a qualified expert or engineer that may certify that the
good has all the necessary requirements listed in the socalled
“Allegato A” or “Allegato B” attached to the 2017
Budget Law. It is possible to take advantage of the tax
incentive if the order and the payment of at least 20% of
a good are recorded before 31 st December 2017 and
the good is delivered by 30 th June 2018.
“We will pay a lot of attention to avoid that anyone
may take advantage fraudulently of these incentives”,
pointed out Mr Firpo. “We wish that also the associations
behave like this and play their part, promoting a new
culture and spreading information. These opportunities
are a challenge for the manufacturing industry. We do
hope it might be accepted”.
n
L’ultima parte
dell’incontro è
stata riservata alle
(tante) domande
dei partecipanti
sull’applicazione
degli incentivi
previsti dal Piano.
The last part
of the event
was dedicated
to the several
questions of
the participants
about the
application of
the tax incentives
included in the
Plan.
PubliTec
MARCH-APRIL 2017 71