The “Industria 4.0” national plan (2017-2020) has been recently presented. It follows similar initiatives implemented in other European countries and aims to restore the competitiveness of the Italian industry, also using some existing instruments to promote technological innovation and productivity. The goals of the program are: promoting the investments in innovation, spreading the culture related to “Industria 4.0” and developing skills, while ensuring appropriate infrastructures such as network infrastructures and interoperability standards for the IoT. The public commitment amounts to 13 billion euros for the coverage of the private investments made in 2017, object of the following initiatives: iper-amortization, super-amortization and capital goods. In particular, to encourage the private investments in technologies and assets, at the level of iper-amortization the rate rises to 250%. The super-amortization with rate to 140% is extended by one year (vehicles and other means of transportation have a rate of 120%). Also the “New Sabatini” (initiative dedicated to the capital goods) was extended for a year. In addition, the tax credit for investments in research and development increases from 25% to 50% and the limits of the maximum credit per taxpayer grow from 5 million to 20 million euros. It’s possible to find more information about the “Industria 4.0” plan at this link.
