This means, for example, that a wastewater treatment plant that meets all the requirements set by the budget law, purchased from January 1, 2019, to December 31, 2019, can be accounted as a business cost for 270% of the purchase cost, with evident tax advantages for the company.
The wastewater treatment plants ATLAS, ATLAS AT OVAL, MBAS, due to their interconnection features, remote loading of the work program, treatment of filtered substances, and filtering efficiency reporting, have the characteristics and necessary technical equipment to benefit from HYPER-DEPRECIATION.
The eligibility of these plants to fall within the “parameters” of HYPER-DEPRECIATION has been certified by the Polo Tecnologico di Pordenone Andrea Galvani, as a Technology Transfer Center for Industry 4.0 certified by the Ministry of Economic Development, which, after examining the plants in every characteristic and component, issued certificates for the three plants.
All companies with a tax residence in Italy, excluding those applying the new flat-rate regime, can benefit from this incentive.
