With the collaboration of experts in the sector, who also operate at the levels of regulatory technical committees (one of our consultants is the editor of the technical report UNI / TR 11749 for interconnection and integration) and who have relations with the Ministry of Economic Development , since 2017 we have adapted our machines to comply with the requirements of Law 232/2016 and subsequent amendments in the logic of “Industry 4.0, Business 4.0 and Transition 4.0”.
To all intents and purposes, our machines can be classified in Annex a, Group 1, point 6: “packaging and wrapping machines” and therefore can fully qualify for the tax benefit associated with investments in “Capital goods whose operation is controlled by computerized systems or managed by appropriate sensors and drives “(Hyper-amortization and Tax Credit). Further confirmation is the clarification issued with the Circular 4E of the Revenue Agency of 30/03/2017, where it is clarified that: “these (machines) may include for example machines used for packaging and bottling”.
In detail, with reference to the Budget Law 232/2016 and the clarifications of the Circular 4E of the AdE, it is clear that the mandatory requirements of points 1, 4, 5 are exclusive of the tangible asset and can therefore be satisfied already at the time of manufacturing of that good, while the requirements of points 2 and 3 can only be the result of a union between the tangible good produced and the company that acquires it and puts it into operation. Therefore our machines have been set up for interconnection and automated integration, but on their own they obviously cannot meet the requirements described.