Assistenza e perizia giurata per Industria 4.0

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If you need a sworn report, even sworn, because you intend to enjoy the tax benefits provided by the national INDUSTRY 4.0 and TRANSITION 4.0 plans, or the 2020-2025 tax credit for interconnected machinery, you will already know that not all technological assets can enjoy the benefits.

The tax credit for machinery purchased in 2020-2025 applies only to certain categories of machinery, which must also have some mandatory technical characteristics.

In this article, you will find all the clarifications on the subject and 19 questions and answers on Transition 4.0 2021-2025.

If you have come to this page why do you need a expert for the technical expertise on a purchased asset, I suggest you read this other article which contains clarifications on how the expertise must be done and advice on "How to choose the expert for Transition / Industry 4.0" and avoid mistakes that could cost you dearly.

With regard to the technical characteristics that the machines must have, if the machines purchased are new, it is relatively easy to verify that they possess these technical requirements; relatively because the manufacturer's declarations are not enough, as it might seem from a quick reading of the law.

Compliance with the requirements must be demonstrated with the data (extract of the wiring diagrams, use of hardware components, software interconnection, etc.) and described in a detailed technical report, signed by the legal representative of the company purchasing the machine, or in a technical report prepared by a professional enrolled in the register of engineers or industrial experts, or certified by an Accredited Body.

Making sure that a machine can reap the benefits is not as simple as it might appear from a cursory analysis

For the purchaser of a machinery, there is the risk of deciding, also on the thrust of the subsidy, to purchase an asset that can be subsidized on paper and not subsidized in reality.

Even worse when it comes to the purchase of complex goods, made up of new and other used goods, or even the purchase of production lines, made up of machines supplied by different manufacturers.

An error in declaring that an asset can enjoy hyper-depreciation, or a tax credit, can be very expensive, as it can constitute a tax crime and false declaration, with criminal responsibility, for the buyer .

In the event of an incorrect declaration by the purchaser, the Revenue Agency could ascertain an undue deduction from the taxable amount and therefore a greater income , with the application of an administrative penalty ranging from 90% to 180% of the greater tax due.

But it could also be the entrepreneur's criminal liability

In fact, there could be objective conditions for a tax crime, such as eg the use of false documentation or for non-existent operations, artifices or deceptions, simulatory or fraudulent conduct.

In this regard, it is useful to read an opinion by the Ergon Legal study published on the Innovation Post .

"The entrepreneur who proceeds with the hyper-depreciation on the basis of a valid sworn appraisal of an engineer or an industrial expert registered in the relevant register ... certifying that the asset possesses the required characteristics and is connected to the company system and, indicates in the financial statements ... the amortization criteria applied, cannot in our opinion be subject to criminal liability ..."

Machinery appraisal what can we do for you?

  • we can assist you, with specialist technical advice, in defining the purchase specifications for suppliers to avoid purchasing goods without the requirements for facilitations
  • participate in meetings with suppliers to verify, and possibly correct in advance, any lack of technical requirements
  • help you to achieve compliance of your company with the applicable workplace safety regulations, as required by paragraph 186 of the 2020 budget law, and similar paragraph of the 2021 Budget law, for companies admitted to the tax credit,
  • analyze the goods, if already purchased, to define their compliance with the requirements of the law
  • define technical intervention to obtain compliance of the machines with the requirements of the law
  • verify the actual compliance of the machines with the most recent safety and health parameters, as expressly requested by Industry 4.0, not taking for granted the presence of the requirement based on the availability of the EC declaration of conformity
  • draw up the sworn technical report, also sworn - (activity carried out by engineer Ernesto Cappelletti ). The appraisal activity is covered by LLOYD insurance with a ceiling of € 10,000,000.00.

Why should you rely on us?

Because we have been operating for 27 years in the field of industrial automation alongside the major international manufacturers of components for Industry 4.0 and our assistance is not that of a company that normally deals with insurance appraisals for road accidents and now provides appraisals for Transition and Industry 4.0.

From 2017 to date we have appraised a value of over 185 million euros of assets.

In fact, our goal is not only to technically assist the customer, in all phases of purchase, to obtain tax benefits, but also to ensure that the asset, as well as enjoying the tax credit, is also really compliant with the standards of security required by law.

In fact, in Quadra we have been dealing, since 1995, with providing advice and training on the safety of industrial machines and plants.

Also thanks to our partners in the world of automation (Schmersal Italia, KUKA Roboter, ABB, Tritecnica, Access, Leuze, Rockwell, SMC) we are able to provide our customers with qualified technical assistance in the design of the machines and in the choice of components.

The appointment in 2016 of our Technical Manager, Eng. Ernesto Cappelletti , Federmacchine Representative in the UNI area, has allowed us to follow the activities of Industry 4.0 since their inception.

Eng. Ernesto Cappelletti is also registered in the MISE official list of accredited Innovation Managers.

Quadra is also a Research and Technology Transfer Center, registered in the Questio System of the Lombardy Region .

Since 2016, we have joined the National Intelligent Factory Technology Cluster (CFI) which aims to make the National Industry 4.0 Plan of the Ministry of Economic Development operational, through the presentation of the most advanced 4.0 technologies and their possible applications.

Since 2017 we have been collaborating with the INTELLIMECH Consortium for mechatronics to actively support our customers on the issues of INDUSTRIA 4.0 interconnection and INTELLIMECH customers with our know-how on safety.

At the same time, on INDUSTRY 4.0, we collaborate with the Confindustria Bergamo team of tax advisers .

Quadra is also registered on the OPEN INNOVATION platform of the Lombardy Region.

To help you apply the Transition 4.0 program correctly, we can provide you with our technical advice.

If you are curious, in our blog you will also find an analysis of the activities carried out on Industry 4.0 in the period 2017-2018 and you will be able to read an in-depth analysis, deriving from what we have seen with some of our customers, "Myths, legends and errors of Industry 4.0" about the appraisals and certifications for Industry 4.0.

If you want to know what mistakes you could make in choosing the expert, read also this article .

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