40% additional depreciation for productive investment

Article 142 of the act of 6 August 2015 for growth, activity and equal economic opportunities reinstates article 39 decies of the General Tax Code: companies subject to corporate tax or to income tax under a real regime may deduct from their taxable profit 40% of the original value of assets acquired or manufactured between 15 April 2015 and 14 April 2016, on top of normal depreciation. Covered assets are industrial manufacturing or processing equipment, handling equipment, water and air treatment installations, energy-producing installations (excluding electricity sold at a regulated tariff) and research equipment. The deduction is spread over the normal useful life and also applies to leasing and hire-purchase. It came from a Government amendment adopted in the Senate.