{"id":7134,"date":"2019-05-10T12:24:07","date_gmt":"2019-05-10T10:24:07","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/law-decree-no-34-2019-reintroduction-of-super-amortization\/"},"modified":"2020-06-11T18:04:24","modified_gmt":"2020-06-11T16:04:24","slug":"law-decree-no-34-2019-reintroduction-of-super-amortization","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/law-decree-no-34-2019-reintroduction-of-super-amortization\/","title":{"rendered":"Law Decree No. 34\/2019: reintroduction of super-amortization"},"content":{"rendered":"<p>Art. 1 of the aforementioned decree reintroduced the discipline of the &#8220;super-amortization&#8221;, establishing that the tax benefit can be applied for purchases made from April 1, 2019 to December 31, 2019, or by June 30, 2020 provided that on December 31, 2019 the order is accepted by the seller and the down payments have been paid to cover at least 20% of the acquisition cost. The increase provided by the legislator is equal to 30% of the purchase cost. Please note that, the following goods must not be included:<\/p>\n<ul>\n<li>vehicles included in art. 164 c.1 of the D.P.R. 917\/86;<\/li>\n<li>instrumental material assets for which the Ministerial Decree of December 31, 1988 establishes depreciation coefficients of less than 6.5%;<\/li>\n<li>buildings and constructions;<\/li>\n<li>assets listed in annex 3 to Law 208\/2015 (pipelines, rolling stock, rail and tramway, aircraft complete with equipment).<\/li>\n<\/ul>\n<p>The absolute innovation of this decree is the introduction of a maximum limit to eligible investments. It is established that the increase should not be applied to the part of total investments exceeding the limit of 2.5 million euro.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Art. 1 of the aforementioned decree reintroduced the discipline of the &#8220;super-amortization&#8221;, establishing that the tax benefit can be applied for purchases made from April 1, 2019 to December 31, 2019, or by June 30, 2020 provided that on December 31, 2019 the order is accepted by the seller and the down payments have been [&hellip;]<\/p>\n","protected":false},"author":36,"featured_media":8194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[207],"tags":[],"class_list":["post-7134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-flash-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Law Decree No. 34\/2019: reintroduction of super-amortization - 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