QUALITALY_130

August /September 202 2 VI MAGAZINE ordinary intangible goods. The tax credit is recognised for both the purchase and leasing of new capital goods. Until the end of the year, there is a tax credit of 40% for investments up to EUR 2.5 million; 20% for investments between EUR 2.5 and 10 million; and 10% for investments between EUR 10 and 20 million. The percentages will be halved for the incentive period between 2023 and 2025. Among the capital goods eligible for the incentive are machines and plant for the production of products by processing ingredients. In the context of catering, these include: ◆ cooking equipment (ovens, hobs, pasta cookers ... ) ◆ cold rooms, blast chillers, ice makers ◆ vacuum machines ◆ heated and refrigerated trolleys ◆ dishwashers ________________________________ IN ADDITION TO THE TRANSITION PLAN 4.0, COMPANIES CAN ALSO BENEFIT FROM THE FUND FOR THE SUPPORT OF ITALIAN FOOD AND WINE AND CONFECTIONERY, ESTABLISHED BY THE 2021 BUDGET LAW AT THE MINISTRY OF AGRICULTURE, FOOD AND FORESTRY. THE FUND ALSO COVERS INVESTMENTS IN PROFESSIONAL MACHINERY AND OTHER DURABLE CAPITAL GOODS. FOR 2022-2023 IT AMOUNTS TO EUR 56 MILLION. SO HOW DO YOU CHOOSE EQUIPMENT, TAKING ADVANTAGE OF THE OPPORTUNITIES OFFERED BY TAX INCENTIVES? COMPARE ENERGY CONSUMPTION BETWEEN EQUIPMENT FROM DIFFERENT MANUFACTURERS, CHOOSING THE PRODUCT THAT OFFERS THE BEST PERFORMANCE WITH RESPECT TO YOUR LEVELS OF USE; ASSESS WHETHER YOU MEET ALL THE REQUIREMENTS TO ACCESS THE INCENTIVES PROVIDED; CONTACT YOUR CONSULTANT TO CARRY OUT THE NECESSARY PAPERWORK TO ACCESS THE FUNDS. __________________________________ BOX Energy contracts to be reviewed At times of such great cost volatility, it can be convenient to agree with one’s energy supplier on price-locked contracts to protect oneself from possible increases for a certain period of time. The risk one runs, however, is that in the event of a price drop, it’s possible to pay the agreed higher amount until the contract expires (however, this is a remote possibility given the current situation). The certainty of costs, however, allows for better exit planning. In the case of contracts with cheaper rates at certain times, in order to save money one should do everything possible to use certain equipment at the cheapest times, e.g. schedule lslow-cook ovens to work at night. __________________________________ BOX Energy labelling - where are we? Energy labelling is not required for all professional equipment. Refrigerators, wine cellars, refrigerated display cabinets, freezers and ice cream cabinets are already equipped with it. Blast chillers are close to getting it but for now there are only eco-design standards; for dishwashers and ovens the energy efficiency standard is still being worked on. AT PAGE 20 FOCUS ON Frozen foods, allies against price increases AFTER THE SHUTDOWN IMPOSED BY THE LOCKDOWNS, THE CATEGORY CASHED IN ON A BOOM IN RESTAU- RANT SALES IN 2021. IT NOW STANDS TO BE A VALUABLE AID IN CURBING INFLATIONARY PRESSURE by Manuela Falchero For a long time, unfounded prejudices prevailed. Which, data in hand, however, have now been undermined: frozen food has now won the trust of Italians. This is confirmed by the figures recorded by the ‘Annual Report on the Consumption of Frozen Products’ by IIAS - Istituto Italiano Alimenti Surgelati, which show that frozen food counters have increased sales for a market value of between 4.6 and 4.8 billion euros, registering a growth of +5.3% on 2020. The total consumption of this category has thus reached more than 940 thousand tonnes. A success that earned it a new ‘record’ in per capita consumption, which rose to 16 kg, against 15.2 kg in 2020. In short, deep-frozen products achieved an outstanding result, built - it must be said - on the decisive contribution of eating out sales, which accelerated by +19.6% last year, against an increase of +1.7% recorded by retail.