Super-amortisation and iper-amortisation

In compliance with the Law on financial statements 2017, in force since Jannuary the 1st, there are some interesting tax breaks for companies that want to invest into their tecnological progress.

Each of our projects, products, services and consults are subjected to the super-amortisation of 140%, extended on the entire 2018 with 130%. Apart from that, all of the expensives concernering the Industry 4.0 are subjected to the amortisation bonus of 250% of their value, and this is of major interest.

In case of an order accepted, as well as an advance payment, by December 31st 2018, the investments can be completed by december 31st 2019. So, 2018 is a perfect period for investments, though the funds allocated by the measure risk to get exhausted soon.

The measures are self-applied: in fact, they need no furter actions in order to get approved and supplied.

Combined tax credit

There’s also a possibility to sum another advantage: a 50% of tax credit for investments regarding Research & Development, up to 50 milion of euro a year per recipient.

This means the tax credit is applied on all of the expenses for the basic research, industrial research and applied development, referred to the staff working, even in part, on R&D projects, research contracts with start-ups and innovative small and medium companies.

The tax credit is to be specified in the finantial report, and it can be recovered immediately over the tax return filling.

For more information regarding our projects, products and services, as well as the tax breaks, please contact us.