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The industrial suction and filtration system in order to enjoy the tax benefits must be designed using the best available technologies especially with regard to the part relating to monitoring and reporting to operators of the state of the various key components, as specified in the list of eligible assets Annex A provided by the legislator together with the legislation.
Gamma Impianti has already developed for 2017 suction and filtration systems that meet the technical requirements, giving the possibility to its customers to equip themselves together with the suction system with the best monitoring and management technologies and therefore to fully respect what is needed to access the 250% hyper-amortization.
What are the basic steps for the suction system 4.0
The regulation specifies that hyper-amortizationis intended for capital goods whose operation is controlled by computerized systems or managed by appropriate sensors and drives, for which it was necessary to develop a hardware and software package capable of monitoring the most important values for the operation of the suction and filtration system, namely:
- Automatic control of the fan revolutions with an inverter, in order to reduce the energy absorption in case the system is poorly used
- Control of the degree of clogging of cartridge, sleeve or other filters, with real-time reporting of the different thresholds and alarm sent by email to the maintenance service
- Remote and optimized management of the automatic cleaning cycles of the cartridge or sleeve filter, with indication of any anomalies
- Control and signalling anomalies or threshold levels of any sensors accompanying the suction system, such as tribometric probes, rotovalves, exhaust augers or fire sensors
Example of a screen with remote control of the design parameters and components of the suction and filtration system
Be on the list is not enough
It is not enough to stop at the reading of the list to understand whether or not a suction system can benefit from hyper-amortization. The regulation in fact lists a whole series of technical characteristics that the machinery and systems must possess in order to be facilitated, or must be equipped with features such as control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller), as well as the interconnection to factory computer systems with remote loading of instructions and/or part program ed, in addition, automated integration with the factory logistics system or with the supply network and/or other machines of the production cycle.
Our technical department has therefore developed together with specialized partners a hardware & software package that can bring the suction system within the regulations without having “surprises” at the time of the fiscalization of the benefit.
Example of a GAMMA IMPIANTI control panel for a suction and filtration system 4.0
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Simulation of fiscal convenience for the purchase of a 4.0 suction system with 250% hyper-amortization
System value | Normal amortization | Hyper – amortization 250% |
10.000 € | 2.790 € | 6.975 € |
30.000 € | 8.370 € | 20.925 € |
50.000 € | 13.950 € | 34.875 € |
100.000 € | 27.900 € | 69.750 € |
Tax advantage as a percentage
Typology | Amortization | Super amortization 140% | Hyper amortization 250% |
Investment | 100 | 140 | 250 |
Tax savings | 27,90% | 39,06% | 69,75% |
When to order?
The right to benefit from the hyper-amortization of the suction system, there is only if the company meets two basic conditions:
- The first is that by 31 December 2018 the relevant order is accepted by the seller.
- The second is that, by 31 December 2018, the payment of advances equal to at least 20% of the acquisition cost.
- Operational indications were provided by the Inland Revenue in circular 4/E/2017.
For investments in hyper-amortization exceeding 500,000 euros, a certified technical expert or engineer is required to certify that the property has technical characteristics such as to include it in the lists set out in Annex A or Annex B to the 2017 Budget Act.
What are the basic services we offer for your 4.0 suction system
- Pre-analysis of the technical needs and investments to be made, in order to correctly set the expenditure and the system according to the characteristics of Industry 4.0
- Technical report and documentation accompanying the use of hyper-amortization, including an EURISP certification to be held at the company for any tax checks
Contact us for more information or to request a quotation.