The 2016 Stability Law offers a great opportunity for businesses and professionals who want to purchase capital goods. Thanks to the tax relief, it is possible to depreciate the purchased asset over the years at a value 40% higher than the purchase price. The benefit concerns Irpef and Ires, not Irap, the regional tax on productive activities.
It will therefore be possible to use the new investment bonus to purchase the typical goods of the activity of a professional or a company, from furniture to the more specific equipment that characterizes one's premises.
What does the standard require?
The rule in force since the last quarter of 2015 involves individuals with business income or performing arts and professions who will make investments in new material assets until 31 December 2016. These will be able to enjoy a tax bonus which recognizes a 40% more than the tax value of plant, machinery and equipment. In practice, if the purchase cost of a new instrumental asset is equal to 100, the deductible cost for tax depreciation purposes will be equal to 140.
What delivery policy
The super-depreciation will be recognized immediately to those who invest by and no later than 31 December 2016.
What subsidized goods
The legislation provides for the facilitation of new capital goods purchased also through leasing. In this case, the benefit is applied to the principal amount included in the fee. The assets must not be sold before the end of the depreciation period.
The investment bonus also concerns capital goods that have never been used, a term by which we mean goods purchased not from the manufacturer but from a third party and which remain subsidized if they have never been used before. For example, a car purchased at Km 0 is facilitated because it is an asset that has never been used.
The 2016 Stability Law is a convenient and advantageous way to renew the systems of your premises, by purchasing new tools and equipment facilitated by the investment bonus.