The 2014 finance law establishes the implementation of an exceptional amortization mechanism over 24 months for expenditure relating to industrial robots acquired or created by SMEs, over the period from October 1, 2013 to December 31, 2015
Company Terms
The system is reserved for companies that meet the definition of SMEs in the community sense:
- Employ less than 250 people
- And who achieve a turnover < 50 million euros or whose annual balance sheet total < 43 million euros
Conditions Related to the Operation of Acquisition or Creation of Robots
Industrial robots must meet the following conditions in order to be amortized over 24 months:
- Be intended for multi-application use: they must be adaptable to a different application with a modification relating to the mechanical system
- Be programmable on at least 3 axes
- Be reprogrammable: programmed movements must be able to be changed without having to modify the mechanical system
- Be fixed in place or be mobile
- And be intended for use in industrial automation applications
The system applies to industrial robots acquired or created between October 1, 2013 and December 31, 2015
The Exceptional Amortization of Industrial Robots
Industrial robots meeting the conditions set out below and acquired or created by SMEs within the meaning of the community definition may be subject to exceptional depreciation over 24 months, calculated on a straight-line basis.
Example: an SME which closes its financial year on 31/12 buys an eligible industrial robot on 1 April N for an amount of 200,000 euros. It will therefore be able to deduct from its result an amortization equal to:
- 75,000 euros in year N
- 100,000 euros in year N+1
- and 25,000 euros over year N+2
Device capping:
The advantage provided by the exceptional depreciation of industrial robots must be taken into account to assess compliance with the European regulation on de minimis aid, which provides that a company cannot benefit from more than 200,000 euros of advantages in taxes per period of 3 fiscal years
For more information on ASM's achievements: www.asm-indus.com
