Industry 4.0 plan and tax concessions 2018

INDUSTRY 4.0 – In the last budget law of 2018, the government has finally introduced new incentives to lead the Italian and foreign enterprises in adopting the Fourth Industrial Revolution new technologies.

New incentives have pushed to purchase and invest into new machines and digital goods (such as iper-ammortamento and super-ammortamento). Now the government programme assures tax concessions to those enterprises willing to use their resource to train and update their workers on the new manufacture 4.0.


For the beginners, Industry 4.0 is the term used in reference to the Fourth Industrial Revolution. Its main purpose is accomplishing complete automatization and networking of the entire industrial production. According to the last studies, progress will deeply impact four areas of development.

First, the area concerning the use of data. It conceives calculus power and connectivity which are translated into big data, open data, Internet of Things, machine-to-machine and cloud computing. The purpose is the centralization of information and how to preserve them.

Second, all the analytics will be deeply analyzed allowing to optimize machines productivity. For the moment, enterprises only efficiently use 1% of the gathered data. The rest is lost within the advantages that would come when properly interpreting all of them.

Third area of development is the interaction among the man and the machine. It involves touch interfaces, everyday more diffused, and Augmented Reality.

Finally, the sector regarding the passage from the digital world to the real one, such as the 3D printer.

Industry 4.0


  1. In order to grow a commercial activity, it is necessary to invest into specialized installations, machines, instruments and technologies. Now, more than ever, it is the perfect moment to start!
  2. The tax concessions are cumulative, meaning that once used one benefit, like Nuova Sabatini, this does not prevent anyone from using also other concessions like super-ammortamento.
  3. Thanks to these investments, small and big enterprises will finally digitalize their facilities, optimizing their commercial activities and becoming more competitive in the market.


Any firm willing to invest in either new machines or training the personnel on the 4.0 technologies can enjoy the tax concessions.

As a consequence, the plan does not exclude agricultural and small firms. Additionally, although especially referred to the industrial sector, the decree equally provides tax concessions to non-commercial entities, such as universities.


The bonus consists in a tax offset (with a maximum annual import of 300 thousand euros) of 40%.

Such bonus is not referred to the course or master costs that the employers and employees will attend, but to the “only labour cost that the enterprise will face”  in the period where the personnel will be training instead of working. Employers are the ones providing for Wages and any kind of contributions. The concessions will be applied to the expenses encountered after the 31 December 2017. In other words, investors will be enjoying the bonus only for the expenses made in 2018 and see the benefits in the 2019 tax records.

The training bonus is not linked to the other tax concessions. It means that enterprises can use the tax offset without necessarily having purchased new machines 4.0 in the past.

Finally, year 2018 signs the official introduction of competence centers, institutions made of universities of excellence and enterprises whose purpose is providing guidance and training sessions. Such activity will help implementing innovative projects, technology transfer, industrial research and experimental development to all participating firms (especially pmi).

The training activities enjoying tax concessions according to the decree are the following:

o    big data e data analysis

o    cloud and fog computing

o    cyber security

o    cyber-physics systems

o    rapid prototyping

o    AR view systems

o    Advanced and collaborative robotic

o    Man-machine interfaces

o    Additive manufacturing

o    Internet of Things and of machines

o    Digital integration of managerial proceeding.

Industry 4.0


The Stability Law 2017 proclaimed tax concessions for the purchase of instrumental goods. Additionally, firms can require also concessions for super ammortamento, iper ammortamento and Nuova Sabatini. In details:

  • Super ammortamento: it conceives up to 140% for new instrumental materials;
  • Iper ammortamento: it introduces up to 250% for the high-tech materials, functional for the technological and/or digital 4.0 transition of the enterprises. The subjects beneficing of iper ammortamento to the 250% may also use the super ammortamento up to 140% for the investments made in instruments linked to Industry 4.0;
  • All the fiscal concessions for IRPEF and IRES subjects increase for any person investing into social capital of Start-ups and Pmi innovative;
  • More concessions for who acquires neo-constituted parts shares of listed society;
  • It increases the concessions on R&S tax offset: it was prolonged of one year (now until 2020) the temporal application of incentive and it has been fixed at 50% the concession to all types of expenses.