Industry 4.0

Take advantage of Industry 4.0, up to 20 percent Tax Relief

The goal of Industry 4.0 is to incentivize Italian companies that invest in capital goods to improve, through digitization, their production processes.This translates into Fiscal benefits on the one hand and Productive benefits on the other.

Why

Drones are an integral part of this process, which binds all digital devices together through technological advancement and makes it possible to generate optimized performance in all professional fields, for useful answers to society in all areas of management, production, environmental and urban planning.

To whom it is addressed

All professionals (and future professionals) in the technology, information and geo-spatial fields seriously interested in a continuous process of learning and innovative investment, in particular:

• Start-upper
• Freelancers (Engineers, Architects, Geologists, Agronomists, Surveyors, Real Estate Agents)
• Technology managers of SMEs in the 4.0 sector
• Specialized technicians from Public Administration and Law Enforcement.

How it works

Until Dec. 31, 2025, you can file with your accountant to obtain a minimum 20 percent tax recovery. To do so, you must obtain a technical statement from the retailer or manufacturer that complies with the regulations for Industry/Transition 4.0.

This statement must attest, paragraph by paragraph, to compatibility with the requirements of the standard. In particular, it must highlight the system’s ability to “expose” to the controlling business assets a repository of instrumental data, essential for real-time or near-real-time monitoring of the health or workload status of the UAS platform covered by the declaration.

DroneBase, as a UAS consulting firm, offers this service free of charge to its clients by providing the statement when billing for tax purposes.

drones can fall under Industry 4.0, but they must meet specific requirements under the regulations and guidelines that govern access to incentives such as the overdepreciation or tax credit. In the context of Industry 4.0, drones can be considered innovative tools when used as part of integrated and interconnected systems for data collection, processing and analysis.

Download the administrative circular

Main requirements

To fall under Industry 4.0, drones must meet the following requirements:

1. Interconnection with other business systems:
   • They must be integrated into enterprise systems such as ERP, MES or management software.
   • Data collection and transmission must be automated.
2. Real-time monitoring:
   • They must enable real-time data collection and send it to a central system for processing.
3. Automation and remote control:
   • Drones must be able to operate autonomously or be remotely controlled with advanced systems.
4. Integration with data analytics and IoT:
   • They need to be connected to IoT platforms for advanced analytics, artificial intelligence or machine learning to improve efficiency and decision making.

Specific applications

Drones can be part of Industry 4.0 projects in several areas:

• Inspection and maintenance:
  • Monitoring of infrastructure (bridges, roads, power lines) with data collection for predictive maintenance.
• Precision agriculture:
  • Use for mapping, crop condition analysis and targeted spraying.
• Logistics:
  • Transportation of small packages or materials in industrial areas.
• Surveying and construction:
  • Site monitoring, 3D model creation and terrain analysis.

Certifications and documentation

To access the tax benefits provided for Industry 4.0, it is necessary:

• Draw up a sworn technical report (if the value is more than €300,000).
• Demonstrate compliance with the technical requirements of the Industry 4.0 Ministerial Decree.
• Document integration with enterprise systems and advanced drone capabilities.

When designed or configured to operate under these conditions, drones are a highly innovative solution for industrial automation and can benefit from the incentives provided.

Drones can fall into different categories of capital goods for Industry 4.0 purposes, depending on their specific configuration and use.

Listed below are the main reference categories according to the regulations:

1. Functional goods for technological and digital transformation of production processes

According to Annex A of the Budget Law (which defines assets for the Industry 4.0 Plan), drones can be classified into:

• Intelligent machines: When integrated into a manufacturing system and interconnected to enterprise management systems for process monitoring and automation.
• Systems for interconnected logistics: Drones used for automated transportation of goods within industrial facilities, or for supply chain monitoring.

Example: Drones for real-time inspection and mapping of a plant, integrated with an ERP system.

Annex A – Functional goods for the technological and digital transformation of enterprises according to the “Industry 4.0” model

1.11 machines, including traction and operating machines, tools and devices for loading and unloading, handling, weighing and automatic sorting of parts, automated lifting and handling devices, AGVs and flexible conveying and handling systems, and/or equipped with part recognition (e.g. RFID, vision and mechatronic systems)

1.12 automated warehouses interconnected to factory management systems

1.13 intelligent devices, instrumentation and components for integration, sensing and/or interconnection and automatic process control also used in the modernization or revamping of existing production systems

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