Investing in the purification with Industry 4.0.
To incentivize investments in new capital goods by small and medium-sized Italian companies, the 2017 Budget Law provides for tax and financial facilities for the purchase of new plants through two instruments:
The purchase cost of the plant is increased by 40% for amortization purposes, and therefore allows the purchaser to obtain a significant tax benefit due to the higher deductibility of the related costs in determining IRES / IRPEF taxes, for the entire duration amortization
It is a facility reserved for micro, small and medium enterprises that invest in the purchase of capital goods and new plants or equipment to be used in their production process. SMEs can apply for a soft loan to banks, financial intermediaries or leasing institutions, for which a grant is granted by the Ministry for Development and Economic Activities (MISE). The subsidy consists of a contribution equal to the total amount of interest calculated at the rate of 2.75% for the duration of five years, calculated on the amount of the loan required for the purchase of the plant. Therefore, 2017 is the right year to make the investments deferred in previous years, both for the improvement and modernization of production facilities and for the adaptation of the same to the most recent regulations on the treatment of industrial wastewater and those meteoric.
The pumping, mixing, ozone, UV and turbo-blower systems can access the tax advantages of the over-amortization foreseen in the Industry Plan 4.0. A free operational guide to improve the process and obtain a tax discount of up to 36% The Industry 4.0 Plan has opened up a series of important opportunities to innovate its production and purification processes by exploiting the so-called 250% hyper-depreciation. This means, in practice, that investments in machines and plants with specific characteristics can reduce the taxes to be paid up to 36% and at the same time obtain the benefits of innovation by improving the process and reducing energy costs.