Hyper-amortization extended until 31 July 2018

The South Decree envisages the mini extension for the delivery of the goods envisaged in the annexes of Industry Plan 4.0 and therefore potentially subject to hyper-amortization.

These are functional assets for the "digitization of production processes", which can allow extra deduction, provided that a deposit is paid at least 20% of the total value agreed by 31 December 2017.