How to take advantage of the benefits of hyper-amortization in 2019 – the metalworking sector?
The roads to be taken to take advantage of hyper-amortization in the context of mechanical engineering depend on the value of the depreciated asset. For goods with a value of less than € 500,000, the declaration made by the legal representative is required pursuant to the text of the legislative and regulatory provisions regarding administrative documentation (decree 445 – 28/12/2000).
For goods with a value of more than 500,000 euros, the technical sworn expertise issued by an engineer or an industrial expert registered in the respective professional registers or by an accredited certification body. Wire Trading provides the company with technical support for this phase and the availability of the expert in charge ( Industry section 4.0 )
Characteristics of technical expertise and self-certification statement
Technical expertise or self-certification must prove the inclusion of the asset for which hyper-amortization is requested in the lists of the lg. 232 11 / 12/2016 (Annex A or Annex B) , including the requirement of “interconnection to the company production management system or to the network of supply. “
As an alternative to technical expertise or self-certification, it is possible to obtain accredited certification bodies from the attestation of conformity , to be considered equivalent to the sworn technical expertise. The same can also be done for assets below the estimated value of 500,000 euros.
Technical expertise, self-certification or certification must be produced within the tax period in which the asset comes into operation. If they are produced subsequently, the tax period will correspond to that of interconnection to the company production system, with the consequence that the facilitation will be used in the tax period relative to the realization of the interconnection requirement.
The depreciation applied to the asset will however see the application of the increase in the super depreciation, up to the year in which the interconnection is carried out.
The contents to be included in the sworn appraisal – attestation – declaration
The appraisal is carried out to confirm that the asset in question is the beneficiary of the hyper-amortization, ie it is a “good 4.0”. This for intrinsic and extrinsic characteristics, that is to say technical, managerial and context of insertion in the existing productive system.
Annex A of the Law232 11/12/2016 contains the requirements to be met. In particular, the asset must have both mandatory and additional factors (at least two of five), and must present the interconnection of information flows to the production management systems or the supply network.
What must a ‘good 4.0’ have to be called ‘interconnected’?
The good 4.0 amortized is interconnected when it is able to exchange data with management systems, production control, warehouse systems, other machines, and even externally , to customers, suppliers, alternative production sites, etc. The protocols through which data exchange takes place are standard and are for example TCP-IP, HTTP, MQTT, etc.
Furthermore, it must be possible to uniquely identify the good 4.0, through the specific IP, so as to determine the origin of the data and their security.
The technical analysis to be attached to the sworn appraisal – attestation – declaration
The technical analysis required as an attachment to the various forms of attestation is mandatory according to the legal requirements, and must be carried out by the expert or certification body in a confidential manner, thus to protect the intellectual property of all parties involved, owners and third parties (customers, suppliers, etc.). This technical analysis is to be kept at the user’s site of the good 4.0 amortized, and is possibly made available to the public official in charge of the tax audit or in the event of a request by the judicial authority.
The technical analysis must contain five things listed below. A technical description, where to highlight the points observed by the good 4.0 according to Annex A of the law and the specifications of components and accessories of the asset also in the financial aspect (with payment invoices or leasing documents). The characteristics of the asset that meet both the mandatory requirements are two or more of the five optional requirements. Verification of the interconnection characteristics of the asset (see above). A schematization (block, flow diagram, simulations, etc.) of data and material flows that integrates the asset to the existing production system. Finally, the detail of how the interconnection of the asset and its operation takes place in relation to the management software, or production or supply.
