The 2017 Budget Law, in order to facilitate investments related to the “Industry 4.0” project, identifies tangible assets that benefit fromHyper Amortization at 250 percent and intangible assets that benefit from Super Amortization at 140 percent.

These include Tecnel technology solutions aimed at safety and process automation.

Industry 4.0: assets and facilities

There are two highlights of the 2017 Budget Law regarding “Industry 4.0″:

• The extension of the 140 percent Super depreciation targeting business purchases and investments in capital goods, already provided for in the 2016 Budget Law;
• the introduction of the new 250 percent Hyper Depreciation 2017, which allows for the depreciation of a higher value related to the purchase cost of new (i.e., not previously used by either the vendor or others) tangible and capital assets related to business digitization projects.

The full list of eligible assets are shown in Appendices A and B.

Tecnel technology for Industry 4.0

Numerous Tecnel solutions are eligible for benefits under the Budget Law. Among them:

• Informo IP, the multidevice, multi-access web platform for informing, organizing, and coordinating personnel.
• Multitouch InfoBoard, for the collection, interpretation and presentation of business data.
• Safe, the protective device for the lone worker.
• The calling devices: pagers, Dect mobile phones, alphanumeric receivers.