Super- and hyper-depreciation: the state of the art

About 90% of the interviewees said they know about the measures introduced by the 4.0 National Plan for the digital transformation of the factories; 46.5% of the companies, led by those from the automotive industry, benefited from the incentives. More than half of the Italian metalworking companies included in the sample (53.5%) seem, on the other hand, not to have been touched by the opportunity to renew their machines and turn their plants into digital factories. This is what emerged, in short, from the research that Fondazione UCIMU commissioned to Eumetra, involving 200 companies, identified by their size, turnover, geographical area, type of production. As for the type of incentive, there is quite a balance between super- and hyper-depreciation. Very small companies (with turnover of up to 2 million euro) and, in general, companies from Southern Italy and the Islands are excluded.