CHIARINI E FERRARI FOR INDUSTRIAL SYSTEMS 4.0

CHIARINI E FERRARI FOR INDUSTRIAL SYSTEMS 4.0

SUPER DEPRECIATION
SUPER DEPRECIATION


IPER AMMORTAMENTO
HYPER
DEPRECIATION

 

For more information,
contact us:

+39 051 734270
info@chiarinieferrari.it

WHAT IT’S FOR?

  • To support and encourage corporations that invest in new capital equipment, tangible and intangible assets (software and IT systems) useful in the technological and digital transformation of their production processes.

THE ADVANTAGES

  • Hyper depreciation: 250% overvaluation of investments in new tangible assets, equipment and technologies to enable 4.0-type transformation, whether purchased or leased.
  • Super depreciation: 140% overvaluation of investments in new capital equipment, whether purchased or leased. Those who benefit from hyper depreciation can also take advantage of this tax break with investments in intangible capital equipment (software and IT systems).

 

The benefit can be combined with:

  • Sabatini Law
  • Tax credits for research and development activities
  • Patent box
  • Incentives for enterprise capitalisation (ECAs)
  • Incentives for investments in start-ups and innovative SMEs
  • Central Guarantee Fund

WHO IT’S FOR

  • All holders of business income, including individual corporations subject to the IRI, with a registered office in Italy, including permanent establishments of businesses residing abroad, independently of their business structure, size and field of operation.

HOW TO ACCESS IT

  • It can be accessed automatically during the drafting of the financial statement and through self-certification.
  • The right to this tax benefit accrues upon making at least a 20% down payment by 31 December 2017 and if the delivery of the asset happens by 30 June 2018.
  • For hyper depreciation investments above € 500,000, a sworn expert appraisal is required.
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