Version 1, 11 October 2026. This page explains the software's scope; it does not establish investment eligibility. The professional must identify the applicable scheme from the asset, dates, contract and original documents and consult current official sources.
1 What the current version supports
Rilievo 4.0 organises a preliminary documentary review of tangible assets in Annex A of Italian law 232/2016. For group 1, collection addresses the five mandatory requirements and at least two of the three additional requirements. For groups 2 and 3 the professional must also verify the specific item's characteristics and interconnection: O2 alone does not establish inclusion in the list.
An AI classification proposal must be justified and checked. Reconcile plates, specifications, purchase documents, components and investment boundaries. Do not extend an entire asset's conclusion to costs or components that require a separate assessment.
2 Documentary findings do not establish a tax benefit
“Requirements documented (draft)” describes a preliminary review of the supplied evidence. It does not mean that tax credit is due, that a cost is eligible, that a benefit has been granted or that an authority accepts the appraisal. Dates, thresholds, costs, asset novelty, destination, beneficiaries, cumulation, orders, advance payments, communications and retention require separate checks for the particular scheme.
An incomplete status, undemonstrated requirement, invalid classification or mandatory requirement marked not applicable prevents a favourable conclusion and requires additional evidence. Do not replace a gap with a plausible AI hypothesis. A photograph count does not establish the quality, relevance or completeness of proof.
3 Interconnection and integration
The professional identifies the asset, controller, network, protocols, company systems and exchanged information. Evidence must demonstrate the required functionality and be traceable to the asset and company: network screenshots, logs, data transfers, recipes, programs or batches and system documentation where relevant.
Record date, time, evidence origin, contact and test performed. A ping only establishes that network test's result; a remote-support screenshot alone does not establish production interconnection. Do not collect unnecessary passwords, access codes or industrial secrets. Operational tests follow site authorisations and safety procedures.
4 Intangible assets, Transizione 5.0 and 2026 investments
| Scope | Current version's limitation |
|---|---|
| Annex B and software | The tangible-asset 5+2 method does not automatically produce a complete intangible-asset review |
| Transizione 5.0 | Supports collecting the 4.0 technical component; it does not replace energy-saving measurements, ex ante/ex post certifications, accounting certification or the GSE procedure |
| 2026 scheme and Annexes IV/V | Requires a specific classification and review under that scheme; the Annex A/B catalogue is not automatically converted into Annexes IV/V |
| Other schemes | Selecting a name in the record is engagement information, not activation of a complete legal procedure |
A technical finding under the historical method cannot establish additional conditions that have not been analysed. A dedicated file for the applicable scheme and specialists with any required qualifications are necessary.
5 Before signature, sworn statement, delivery or use
- Identify the engagement scope, responsible professional, scheme and current sources.
- Check the real asset, plates, original documents, costs and dates; correct OCR readings or reconstructed details.
- Confirm classification and every specific condition for the relevant item.
- Perform and document the required tests and link each requirement to precise evidence.
- Verify legal references, citations, calculations, translations and AI-proposed conclusions.
- Complete the scheme-specific file, external formalities and any requirements for a sworn appraisal.
- Read the entire PDF and annexes, resolve gaps and contradictions, retain the approved version and document your decision.
If a necessary check is missing, the output remains an UNVALIDATED DRAFT and must not be represented as a definitive appraisal. CE4U S.r.l. and Carlo Tenca do not automatically approve or sign any output.
6 Sources and updates
Software pages describe features and limitations as of their stated date. They do not replace current legal research for the actual investment. Consult the official MIMIT investment-assets portal and the official Transizione 5.0 portal, then the legislation and acts relevant to your case. Check amendments, extensions, procedures and original texts; do not rely only on an AI search result.
AI settings and usage do not validate an asset
Essential or Automatic mode determines when analyses are requested, not the evidence standard. Waiting for the photo pause, using a faster model or spending more tokens does not establish classification, requirements or tax conditions. AI Usage records estimated API usage, not the quality or completeness of an investigation. Manually requested analyses and updated summaries also remain drafts requiring the professional checks described above.
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