Buying a laser marking machine or welding machine means equipping your company or your own laboratory of a high-performance tool equipped with advanced technology, capable of making production more efficient and expanding the range of processes offered to customers.
Precisely for this reason, the purchase of equipment of this type allows companies operating in Italy to take advantage of some incentives provided in the context of the European Next Generation EU plan and the National Recovery and Resilience Plan (PNRR), and in particular the Industry Bonus. 4.0.
Industry 4.0 Bonus: what it is and when it can be requested
The Industry 4.0 Bonus is an incentive that allows production companies to enjoy a tax credit (which can be used in compensation and divided into three annual installments of equal value) in the event that they invest in the purchase of tangible or intangible assets that allow them to digitize their activity. They can take advantage of this incentive:
- Companies of any size and operating in every production sector, as long as they are established in Italy
- Subject to a flat-rate scheme
- Individuals or partnerships who carry out self-employment activities
The bonus can be requested for the purchase and installation of a long series of machinery and devices aimed at digitizing the business, including laser instrumentation, robots, technological machine tools and so on. The complete list of assets that give the right to the payment of the bonus can be consulted in Annex A of Law 232/2016.
The bonus entitles you to a tax credit equal to:
- 40% of the amount spent on the purchase of machinery in the case of investments up to € 2.5 million
- 20% of the amount spent in the case of investments between 2.5 and 10 million €
- 10% of the amount spent in the case of investments exceeding € 10 million, up to a maximum of € 20 million
It is important to remember that these percentages are valid only for purchases made up to 31 December 2022 (with extension to 30 June 2023 for products already ordered and for which - in the year 2022 - a deposit equal to or greater than 20% has been paid. ). After this date the Bonus will remain confirmed, but the amortizable spending percentages will be halved, so to get the maximum advantage it is essential to take advantage of this opportunity immediately. Furthermore, as we have said, the tax credit is divided into three annual installments and can be enjoyed starting from the year following that of the implementation of the instruments, so the sooner the purchase is concluded, the sooner you can take advantage of the benefit ( in the case of a purchase made today, the tax credit will be paid in the three-year period 2023-2025).
The Industry 4.0 Bonus can be requested, in addition to the purchase of tools and machinery, also for the purchase of intangible assets such as software and applications: the complete list of assets that give the right to the bonus can be consulted in Annex B of the law 232/2016. In this case, it is possible to request the bonus for all purchases made up to 31 December 2023, but the percentage of amortizable expenditure is already lower (20% of the expenditure incurred, with a maximum limit set at € 1 million).
Digitization objective: the characteristics of the products for which the Industry 4.0 Bonus can be requested
The Industry 4.0 Bonus was created to encourage companies to digitize their business. For this reason, the goods purchased must have precise technical characteristics, which must be certified at the time of purchase through a technical report or a certificate of conformity.
Markers and laser machines are expressly mentioned in Annex A of the law, which specifies that it is possible to request the Bonus in the case of the purchase of "capital goods whose operation is controlled by computerized systems or managed by appropriate sensors and drives: machine tools for removal, machine tools operating with lasers and other energy flow processes (for example plasma, waterjet, electron beam), electroerosion, electrochemical processes […] ”.
Furthermore, to be within the parameters required by law, the instrumentation must be equipped with some specifications:
- control by means of CNC (Computer Numerical Control) and / or PLC (Programmable Logic Controller)
- interconnection to factory IT systems with remote loading of instructions and / or part programs
- automated integration with the logistic system of the factory or with the supply network and / or with other machines of the production cycle
- simple and intuitive interface between man and machine
- compliance with the parameters of safety, health and hygiene in the workplace
The Elettrolaser laser tools for welding and marking have all these requirements, and therefore fall fully within the instrumentation for which the Industry 4.0 Bonus can be requested.
To find out more about the technical characteristics of our lasers and to immediately invest in the digitization of your business, contact us now!