HomeBlogINDUSTRY 4.0 Incentives — Innovation - Part One

INDUSTRY 4.0 Incentives — Innovation – Part One

Italy’s growth and development is possible thanks to national manufacturing companies. They represent the fuel of the economic and financial system of the Bel Paese. In addition to producing wealth, they foster employment and economic, financial and social stability. In order to promote industrial policy, the Italian Government has prepared the Industry Plan 4.0. This is an action including a set of measures aimed at the opportunities for innovation that the Fourth Industrial Revolution offers. Incentives for industry 4.0 are designed to fuelinnovation and competitiveness among companies, not exclusively at national level, but at European level. There are no territorial, dimensional or sectoral constraints. Each individual entrepreneur, if they wish, can join and take advantage of the incentives provided for in the Industry Plan 4.0.

In this first article we discover the first 2 measures provided for in the Industry Plan 4.0.

Getting big by investing. Hyper and Superdepreciation, the first incentives for industry 4.0

The basis of industrial innovation is the digitization and technological transformation of production processes. Entrepreneurs who decide to invest in new and innovative capital goods, such as IT systems and software can benefit from Hyper or Superdepreciation.


Those who choose to invest in new material goods, technologically advanced technologies and devices useful for transformation 4.0 can benefit from a super valuation of 250%.


If capital goods purchased or leased are aimed at digitizing the production process, then the company may require superdepreciation. The rating will be 140%. In the case of overdepreciation benefit, the entrepreneur may also request this facility for the purchase of intangible capital goods.

In order to access these two types of incentives for Industry 4.0 it is necessary to draw up a self-certification in the process of drawing up the budget. The tax benefit will be obtained upon payment of at least 20% of the order by December 31, 2017. Delivery of the asset must be expected by June 30, 2018.

New Sabatini for innovation

Among the incentives for industry 4.0 available to Italian entrepreneurs, Nuova Sabatini is the one that caters to all Italian SMEs regardless of the economic sector in which they operate. This measure is aimed at supporting companies applying for bank financing for investment activities in productive material goods and digital technologies.
Thanks to the Nuova Sabini, entrepreneurs will be able to receive a partial contribution to cover banking interests. The amount will be between 20,000 and 2,000,000 euros. The lending institutions will have to be agreed with the MISE.
Applications for this incentive must be submitted by 31 December 2018. Once the practice is started, if the financing is accepted, within 5 working days, the Ministry will give its outcome. It will inform the intermediary of the availability, full or partial, of the errary resources.

In the next article we will cover the other 2 incentives for industry 4.0 for innovation. Recall that most of the measures provided for in the Plan can be combined with each other.

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