Within the budget bill for the 2019, approved by the Council of Ministers and intended, before the landing in Parliament, the Head of State, we find some indications on the measure of the depreciation and on the New Sabatini.
As for the measure of the depreciation (article 10) are proposed:
The Directorate General for Business Incentives of the Ministry of Economic Development published the 3 District Circular 2018 n. 269210 'New Sabatini. Changes to the Circular n. 14036 of the 15 February 2017 ', accompanied by a series of substitute attachments.
With this Circular the list of intangible assets related to the "4.0 Industry" National Plan has been adapted, in relation to which the maximum contribution can be recognized in the light of the changes introduced by the 2018 Budget Law (Article 1 paragraph 32).
With the Resolution n.152 / 2017 of 15 December us, the Inland Revenue intervened, providing further clarifications on the tax benefit of over-amortization, with particular reference to the determination of the relevant costs and the terms for the acquisition of the sworn appraisal by part of the beneficiary company.
The following topics are therefore addressed in the Resolution:
methods of treatment of the masonry works necessary for the installation of a machine;
The Ministry of Economic Development issued, last December 15, the Circular Directory n.547750 which provides indications regarding the content and methods of drafting:
of the sworn appraisal or certificate of conformity
the declaration with self-certification value
acts that the 2017 Budget Law has identified as necessary for access to the benefit of hyper-depreciation.
The District Circular also reports three related standard schemes:
On March 30 it was published Circular no. 4 / E (available here), Prepared jointly by the Inland Revenue and the Ministry of Economic Development, with fiscal and technical explanations for the correct application of Super and Hyper Amortization.
With the publication of the CIPE Declaration of 10 July 2017 (Official Gazette of the Republic of Italy n.239 of 12 October 2017), which has completed the financial allocation and has distributed it between the regions, from 30 January to 9 February 2018 will be possible for micro, small and medium-sized businesses across the country apply for a voucher to purchase hardware, software and specialist services designed to digitize business processes and to modernize technology.
The House of Representatives has approved the law of conversion of the decree "Mezzogiorno", which contains the extension until the 30 September 2018 of the deadline for the delivery of the purchased goods with the incentive for the depreciation.
Please note that the deadline is valid for delivery of goods ordered by 31 December 2017, for which a deposit of at least 20% has been paid (the 2017 Budget Law provided for maximum 30 June 2018).
The Ministry of Economic Development has made available a new list of clarification FAQs for the correct application of some critical points of hyperammoration.
The complete list of FAQs is available on the Ministry website, at following link.
MiSE's answers relate to the most frequently asked questions in the first months of tax evasion.
Among the most interesting points in the document are: