A sworn technical expert report issued by a qualified engineer is necessary

Effective January first, fiscal incentives that allow amortising capital assets up to 250%
Not all capital assets and not all companies are eligible for the incentive.

The super-amortisation will include in 2017 only a few categories of capital assets whose operation is driven by computerised systems or that will be managed through sensors.
Among the assets that will be eligible for the incentive, there will be:

  • machine tools operating on laser and other energy-flow processes;
  • machines for the implementation of products through the transformation of raw materials;
  • collaborative robotsand multi-robot systems;
  • loading and unloading tools;
  • lifting devices and automated handling devices;
  • AGV;
  • sensorization, interconnectivity and automatic process control devices;
  • water, air, chemical and organic substances treatment and recovery systems;
  • process efficiency signalling systems.

The aforementioned assets, in order to be eligible for the super-amortisation, must meet specific technical characteristics. To certify it, it is necessary to receive

a technical expert report issued by a qualified engineer.

We make ourselves available to you to help you amortise your asset at a rate of 250% of its value, instead of 100%.