{"id":7883,"date":"2020-11-20T16:57:53","date_gmt":"2020-11-20T15:57:53","guid":{"rendered":"https:\/\/www.investintuscany.com\/project\/super-amortization-regime\/"},"modified":"2020-11-20T16:57:55","modified_gmt":"2020-11-20T15:57:55","slug":"super-amortization-regime","status":"publish","type":"project","link":"https:\/\/www.investintuscany.com\/de\/project\/super-amortization-regime\/","title":{"rendered":"Super amortization regime"},"content":{"rendered":"

[et_pb_section fb_built=“1″ fullwidth=“on“ custom_padding_last_edited=“on|desktop“ admin_label=“Sezione: incentivi“ _builder_version=“3.19.5″ background_color=“#2c2c35″ custom_padding=“||22px||false|false“ custom_padding_tablet=“50px|0|50px|0″ transparent_background=“off“ global_module=“5193″][et_pb_fullwidth_header title=“Incentives“ text_orientation=“center“ button_one_text=“All incentives“ button_one_url=“https:\/\/www.investintuscany.com\/de\/thema-anreize\/“ admin_label=“Title: Incentives“ _builder_version=“3.19.5″ title_font=“||||||||“ title_text_align=“center“ title_text_color=“#ededed“ title_font_size=“50px“ subhead_font=“||on||“ subhead_font_size=“20px“ background_color=“rgba(255,255,255,0)“ custom_button_one=“on“ button_one_text_color=“#ffffff“ button_one_bg_color=“#2c2c35″ button_one_border_color=“#ffffff“ button_one_font=“||||||||“ button_one_icon=“%%19%%“ button_one_icon_placement=“left“ background_layout=“light“ custom_padding=“90px||“ button_one_letter_spacing_hover=“0″ button_two_letter_spacing_hover=“0″ button_one_text_size__hover_enabled=“off“ button_two_text_size__hover_enabled=“off“ button_one_text_color__hover_enabled=“on“ button_two_text_color__hover_enabled=“off“ button_one_border_width__hover_enabled=“off“ button_two_border_width__hover_enabled=“off“ button_one_border_color__hover_enabled=“off“ button_two_border_color__hover_enabled=“off“ button_one_border_radius__hover_enabled=“off“ button_two_border_radius__hover_enabled=“off“ button_one_letter_spacing__hover_enabled=“on“ button_one_letter_spacing__hover=“0″ button_two_letter_spacing__hover_enabled=“on“ button_two_letter_spacing__hover=“0″ button_one_bg_color__hover_enabled=“on“ button_two_bg_color__hover_enabled=“off“ button_one_text_color__hover=“#2c2c35″ button_one_bg_color__hover=“#ededed“][\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=“1″ custom_padding_last_edited=“on|desktop“ admin_label=“section“ _builder_version=“3.0.74″ background_color=“#ffffff“ custom_padding=“0px||0px|“ custom_padding_tablet=“50px|0|50px|0″ transparent_background=“off“ padding_mobile=“off“][et_pb_row make_fullwidth=“on“ custom_padding=“108px|10%|87px|10%|false|false“ column_padding_mobile=“on“ parallax_method_1=“off“ parallax_method_2=“off“ admin_label=“Row“ _builder_version=“3.19.5″ background_size=“initial“ background_position=“top_left“ background_repeat=“repeat“][et_pb_column type=“1_2″ _builder_version=“3.0.47″ column_padding_mobile=“on“ parallax=“off“ parallax_method=“off“][et_pb_text admin_label=“Text“ _builder_version=“3.19.5″ text_font=“||||||||“ text_line_height=“1.2em“ header_text_color=“#e02b20″ background_size=“initial“ background_position=“top_left“ background_repeat=“repeat“ custom_padding=“|15%||“ use_border_color=“off“ border_color=“#ffffff“ border_style=“solid“]<\/p>\n

Super amortization regime<\/h2>\n

<\/h3>\n

Supporting investments in new capital goods.<\/h3>\n

<\/strong><\/p>\n

<\/strong><\/p>\n

<\/strong><\/p>\n

Law 2015, n.208 art. 1 c. 91-97<\/strong><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=“1_2″ _builder_version=“3.0.47″ column_padding_mobile=“on“ parallax=“off“ parallax_method=“off“][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_width=“on“ width_unit=“off“ custom_width_percent=“100%“ custom_padding=“94px|10%|91px|10%|false|false“ column_padding_mobile=“on“ parallax_method_1=“off“ parallax_method_2=“off“ admin_label=“Row“ _builder_version=“3.19.5″ background_color=“#ededed“ background_size=“initial“ background_position=“top_left“ background_repeat=“repeat“][et_pb_column type=“1_2″ _builder_version=“3.0.47″ column_padding_mobile=“on“ parallax=“off“ parallax_method=“off“][et_pb_text _builder_version=“3.19.5″ custom_padding=“|15%||“]<\/p>\n

Beneficiaries<\/h4>\n

Companies, Trade Professionals and Artisans.<\/p>\n

<\/h4>\n

<\/h4>\n

Incentives<\/h4>\n

The incentive is granted in the form of a tax deduction in determining taxable income. i.e. Corporate Income Tax (Ires) and Personal Income Tax (Irpef).<\/p>\n

<\/h4>\n

<\/h4>\n

Amount<\/h4>\n

A 40% increase in the tax deduction of the new and leased capital goods. Fiscal amortization charges will therefore increase their value by 40% compared to their book value, for the entire amortization period. The incentive also includes the purchase of any vehicle not exclusively used for the business.[\/et_pb_text][\/et_pb_column][et_pb_column type=“1_2″ _builder_version=“3.0.47″ column_padding_mobile=“on“ parallax=“off“ parallax_method=“off“][et_pb_text _builder_version=“3.19.5″ custom_padding=“|15%||“]<\/p>\n

Conditions<\/h4>\n

Investments in purchasing new capital goods acquired between 15 October 2015 and 31 December 2016. The incentive is not applicable to new capital goods with a coefficient of amortization lower than 6.5%, buildings and construction, as well as some particular goods (i.e. water pipeline, domestic electricity grid, water supply, railroad and air travel materials).<\/p>\n

<\/h4>\n

<\/h4>\n

Info<\/h4>\n

Deductions related to applicable amortization must be itemized in the annual tax return.<\/p>\n

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Incentives All incentives Super amortization regime Supporting investments in new capital goods. Law 2015, n.208 art. 1 c. 91-97 Beneficiaries Companies, Trade Professionals and Artisans. Incentives The incentive is granted in the form of a tax deduction in determining taxable income. i.e. Corporate Income Tax (Ires) and Personal Income Tax (Irpef). Amount A 40% increase […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"project_category":[92,103,94,95,96,97],"project_tag":[],"yoast_head":"\nSuper amortization regime - Invest in Tuscany<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.investintuscany.com\/de\/project\/super-amortization-regime\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Super amortization regime - Invest in Tuscany\" \/>\n<meta property=\"og:description\" content=\"Incentives All incentives Super amortization regime Supporting investments in new capital goods. 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