
For all new investments in tangible and intangible assets, 4.0 or less, which will be made by 1/01/2022 will apply new rates
4.0 material assets (attachment A)
For investmens made by 1/01/2022 to 31/12/2022, with possible extension until June 30, 2023, the rates will be as follows:
Immaterial assets technologically advanced functional 4.0 transformation process (attachment B)
NO cheange is expected:
Other tangible capital goods (ex Super depreciation)
The rate is modified as follows:
Other intangible capital goods not included in attchment B
→ Discover our solutions functional 4.0 trasformation process. Take advantage of tax incentives to optimize your production.
→ Want to transform your factory into a Smart factory? Take a look at our Industry 4.0 package
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