Hyper-depreciation - Instructions for document fulfillment

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:
to appraisal for assets included in Annex A of the 2017 Budget Law (capital goods whose operation is controlled by computerized systems or managed by appropriate sensors and drives)
to appraisal for assets included in Annex A / B of the 2017 Budget Law (systems for the assurance of quality and sustainability, devices for human-machine interaction and for improving the ergonomics and safety of the workplace in «4.0» logic; intangible assets - software, systems and system integration, platforms and applications - related to investments in tangible assets «4.0 industry»
technical analysis for assets included in Annex A of the 2017 Budget Law (capital goods whose operation is controlled by computerized systems or managed by appropriate sensors and drives)

The text of the District Circular can be consulted by clicking Let us know if you have any suggestions

Of interest to:
Generale
Of interest to:
Industria
Source:
Area tecnica
20/12/2017

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