Why not take advantage of the new Stability Law to buy our solutions and get an important tax relief?

The 2016 Stability Law provides for an interesting tax relief consisting of a max depreciation of 140% of the cost of the asset.

The law provides that, for the purposes of income tax, subjects holding business income and subjects operating arts and professions who, from 15 October 2015 to 31 December 2016, make investments in new instrumental tangible goods, the acquisition cost it is increased by 40%, with exclusive reference to the determination of the tax-deductible amortization rates.

This higher depreciation ultimately constitutes a tax bonus for taxpayers equal to 11% of the cost of the asset (27.5% of 40 for Ires, while for Irpef it depends on the rate to which the taxpayer is subject).

The 140% super-amortization will also facilitate investments started before 15 October 2015, provided that delivery or shipment takes place from this date. So what matters is that the delivery of the goods took place from 15.10.2015.

Capital goods are facilitated (i.e. all those goods used in the activity for several years, new such as printing, personalization and packaging systems, metal punching and data protection systems.