“Iper ammortamento” and “super ammortamento” are the basis of the Industry 4.0 plan: through these important incentives, companies that invest in technologies for digital innovation are rewarded.
The “iper ammortamento” guarantees an increase of up to 170% (2019 Finance Act) in the value of the capital goods to be depreciated, thus making it possible to reduce the taxable amount for IRES (corporate income tax) and IRPEF (personal income tax).
The automated warehouses interconnected to the management systems are part of the capital goods indicated in the guidelines of “iper ammortamento”, so it’s the perfect time to decide to renovate your logistic system and get important economic incentives.
The following are the three rates that have been introduced for investments made starting from 01/01/2019:
“Super ammortamento” offers the possibility of increasing by 30% (in the case of the purchase of technologically advanced goods, by 40%) the deduction due for capital goods.
The 2019 Budget Law extended the possibility of using the 40% benefit on the purchase cost of technologically advanced intangible assets: this tax break is the so-called “super ammortamento of 40%”, and is reserved for those who also benefit from “iper ammortamento”.
This benefit shall cover investments made by 31 December 2020 at the latest, provided that by 31 December 2019:
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Sources:
https://www.reteagevolazioni.it/iperammortamento-2019/
