Draft Budget Law 2019 - Hyper-Dumping and New Sabatini

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 extension of the time limits for investments in new material capital goods, destined for production facilities located in the territory of the State, which must be made within 31 December 2019, or within 31 December 2020 provided that by the date of 31 December 2019 the related order is accepted by the seller and the payment of down payments has been made at least equal to 20 per cent of the acquisition cost.
the remodeling of the measure, through the introduction of a system of different rates: 250% for projects up to 2,5 € million, 200% for those between 2,5 and 10 € million and 150% for those between 10 and 20 € million.
the introduction of the maximum ceiling (equal to 20 million €), beyond which the surcharge can not be used.
the re-confirmation of the incentive also for intangible assets (rate unchanged at 140%) and always subject to the purchase of at least one tangible asset
the re-confirmation of the declaration of the legal representative and, for investments above € 500.000, of the certification / expertise.

As for the Nuova Sabatini, the bill provides for a refinancing for a total of € 480 million

Of interest to:
Generale
Source:
Area tecnica
07/11/2018

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