02/11/2017 by Dott. Giuseppe Cataldi
Super&Iper Ammortamento 2018
The 2018 Budget Act confirms the operation of the super and hyper amortization.
But there was a change!
These tax relief measures: super-amortization, investment in new equipment, plant and equipment by all corporate income holders (including self-employed workers), leads to a deduction of 140%, reducing the base taxable income (plus amortization costs, less tax).
Budget law 2018 has modified its usability, from 2018 until 30/06/2019 the deductibility drops to 130%.
The super amortization adds to the amortization, ie a 250% increase in the cost of acquiring the instrumental assets acquired to transform the company into a technological and digital key 4.0. It is a matter of investing in intelligent, interconnected machines.
Budget law 2018 has not changed its usability, 2018 until 31/12/2019 deductibility remains at 250%. The newsletter is an adventure in which we will provide all of our skills, will offer you the opportunity to know our reality and possibly find interesting novelties to discover.