40% additional depreciation for robotics and digital transformation investments by industrial SMEs

Article 55 of the 2019 Finance Act creates Article 39 decies B of the General Tax Code: SMEs taxed under the actual-profit regime may deduct from their profit 40% of the original value of assets used in an industrial activity (robotic and cobotic equipment, additive manufacturing, design, manufacturing or processing software, integrated machines for high-performance computing, sensors, programmable production machines, augmented or virtual reality equipment). The deduction covers assets acquired new between 1 January 2019 and 31 December 2020 and ordered from 20 September 2018, as well as assets ordered with a deposit of at least 10% during that period and acquired later.