SUPER AMORTIZATION: possibility to operate a super-amortization for the investments in new material goods had effected since 2015, October 15th to 2016, December 31st.
The cornerstone element to relaunch the business investments in 2016 will be the maxi-amortization or super amortization a measure introduced with the last law of stability that allows to accelerate the process of fiscal amortization of the goods of production.
The super amortization or maxi amortization to the 140 percent can be applied from "all the firms that tightly invest in inherent instrumental goods to the core business business" for all the instrumental goods purchased among 2015, October 15th and 2016, December 31st.
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