One-year extension of the 40% extra depreciation on productive investment (to 14 April 2017)

Article 75 of Act no. 2016-1321 of 7 October 2016 for a Digital Republic extends by one year the 40% exceptional deduction of article 39 decies of the general tax code created by the 'Macron' act: it applies to productive equipment acquired or manufactured until 14 April 2017 (instead of 14 April 2016). The same article extends the scheme to software contributing to industrial manufacturing and processing operations, to rack-mounted IT equipment and high-performance computing machines acquired from 12 April 2016, and to rights of use over very-high-speed fibre-optic electronic communications networks (assets acquired from 1 January 2016).