tax 6-min

Super-depreciation reintroduced for 2019

The so-called Growth Decree reintroduces, from April 1, 2019 until December 31, 2019, the benefit of super-depreciation, i.e. the possibility of increasing by 30% the fiscally recognized cost of assets, for the purpose of calculating the related depreciation.

These are investments in tangible, capital and new goods, excluding vehicles and other means of transport, with limited deductibility pursuant to Article 164(1) of the Tuir, made by 31 December 2019.

The concessionary area also includes goods purchased by 30 June 2020 but on condition that by 31 December 2019 the relative order is accepted by the seller and that at least 20% of the acquisition cost (or the maxi leasing fee) has been paid in advance.


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