This paper addresses the so-called “iperammortamento” of the new assets, aimed at the technological transformation and evolution of the business enterprise, in an “Industry 4.0” perspective. It is a fiscal policy instrument introduced by Law December 11th, 2016, n. 232, (the 2017 Italian Budget Law), that allows the increase of the amortization rates and of the leasing fees up to 150% of the purchase cost. The aim of this paper is to analyse the tax benefit at issue, among the tax instruments introduced in the last years to boost R&D activities and the process of technological innovation of the Italian business enterprises. Also, it might be useful to compare this tool with the “superammortamento”, as introduced by the 2016 Italian Budget Law. Finally, the Circular n. 4/E, issued by the Italian Tax Administration on March 30th, 2017, plays a significant role, as it makes it clear how the “superammortamento” can be applied and faces the issues arising from the “iperammortamento” for the first time.
|Titolo:||Una spinta delle imprese verso la Cybersecurity: l’iperammortamento come strumento di politica fiscale per l’innovazione|
|Data di pubblicazione:||2017|
|Appare nelle tipologie:||01.1 - Articolo su rivista (Article)|
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