Hyper-amortization rules

04 March 2026 Dott. Luigi Longo

In today's podcast, we will analyze the new hyper-amortization rules, which consist of an increase in amortization, for income tax purposes, for investments made starting in 2026 in new 4.0 and 5.0 capital goods.

Hyper-amortization rules

Iper-ammortamenti

23 October 2025

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Hyper-amortization rules

Hyper-amortization rules

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