Industry 4.0: hyper-depreciation confirmed

The Budget Law 2018 confirmed and strengthened the 250% hyper-depreciation for new material and instrumental goods in order to support the technological and / or digital transformation in terms of Industry 4.0.
All persons holding business income, including individual companies, regardless of their legal form, company size and the economic sector in which they operate, can access tax relief.
The terms for the purchase of new machinery have been set at 31 December 2018 or 31 December 2019 if at least one 20% deposit is paid during 2018.