Super Depreciation


The Super Depreciation is a measure created by the Government to incentivize investments in instrumental goods from italian companies.

This measure consists of the declaration of a major purchase’s cost of goods (of the 30%) in order to determine the “IRES” and “IRPEF” and benefit from higher depreciation’s quotes and location’s charges.

So, for example, a good is payed 100 but the cost deductible for the fiscal depreciation is 130.

The super depreciation is for:

  • Entities who own Business income
  • Professionals, with an autonomous work income, even if it is practiced in an associated form, including the taxpayers under the minima scheme

The super depreciation is not for:

  • Taxpayers in the flat-rate scheme
  • Shipping companies

This measure can be used to purchase:

  • Material goods, so intangible ones are excluded
  • Long lasting goods, used from the entity in its productive process. Consequencially, the so called “mechandise goods”, designed or assembled to be sold and the transformed ones are included.

The last of the super depreciation 2018:

  • Until the 31st december 2018;
  • Until the 30th june 2019, only if by the 31rst december 2018, the order is axcepted by the entity who sells and the payment equal to at least the 20% of the purchase’s cost occured.