Industry 4.0: facilitations

The law of conversion1 of D.L. 91/20172, the so-called “Decreto Sud”, has extended to September 30, 2018 the term to invest in “Industry 4.0” material assets, which may benefit from the 250% amortization introduced by the 2017 Budget Law.

The deadline for the delivery of the goods admitted to the facilitation has hence been extended, provided that payment of at least 20% of the purchase cost had taken place by 31 December 2013 at the latest.
The prolongation does not apply to intangible assets, as set out in Annex B to the 2017 Budget Law, and to non-highly technological material assets that benefit from the 140% super-amortization provided for in Law 208/2015. (Source: Assolombarda)

1 Law 3 August 2017 n. 123 published in the Official Gazzette n. 188 of August 12, 2017.