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;
modalities of treatment of the equipments that constitute ordinary endowment of the favorable good;
procedural aspects, related to the transmission of the sworn expertise by professionals.
The text of the Resolution can be consulted to the following link.