Article. 5 of Decree 78/2009 provides for taxation of investment in machinery and equipment new , made from 1 July 2009 to June 30, 2010. The facility consists of a reduction of the base 50% of the cost incurred for the purchase of machinery and equipment. The tax relief and sull'Ires sull'Irpef effect, but not IRAP, and will apply through a decrease in tax return.
Beneficiaries of the so-called Tremonti-Ter are the owners of the business income, regardless of accounting regime adopted, including public and private entities relating to the exercise of sole or principal business or, for institutions that do not have the sole or main object the exercise of a commercial activity, the benefit it is limited to income from commercial activity.
the owners of industrial activities, at the risk of accidents at work, can avail of subsidy only if it is documented compliance with the requirements for safety.
are excluded from benefit natural persons carrying on farming, within the limits laid down by ' art. 32 of the Income Tax Code and the trades and professions.
may also benefit from the taxation of investment companies at a loss, following the normal rules for carrying forward the same:
- newly formed companies can bring them indefinitely if used within the first three years;
- in ordinary accounting firms can use to offset the loss with the income of the same nature carried out in the next five fiscal years;
- other companies will be able to be deducted from the loss of any income other than nature, made exclusively the same period in which the loss was determined.
Goods facilities shall be those included in Division 28 of the table Ateco 2007. Some of these products are: air compressors and other gas pumps for internal combustion engines, pumps for the circulation of oil, water and fuel pumps, hand pumps for motor vehicles, pumps, furnaces and electric furnaces, industrial and laboratory burners, heating boilers, elevators, escalators and elevators, cranes, hoists, wheel barrows, lifting machines, cash registers, typewriters; office binders, copiers, jigsaws, drills and jackhammers, cleansers, milling machines, grinding machines, air conditioners, fans, scales (not including precision laboratory), dishwasher (non-domestic), farm tractors, machinery tools for working metals and other materials (wood, glass, etc..) textile machinery, sewing and knitting machines, machines for preparing, tanning and leather and leather; roundabouts, swings and other equipment amusement parks; equipment alignment and balancing of wheels. Full list .
The novelty requirement exists even if the property has not been purchased from the manufacturer / dealer, provided that it has never been used. In this case the seller must issue a certificate stating that the property has never been used. In the case of equipment manufactured in the economy, the requirement of novelty, even if there are components within the machinery we used, provided that the value of such components is of significant magnitude compared to the overall cost.
An investment in a new complex is not well understood in the division 28, also consist of new goods falling within division 28, is to facilitate as far as cost incurred for the purchase of these assets is objectively determinable ( Circular 44 of 27/10/2009 ).
The subsidized cost is actually borne by the company to acquire or construct the asset to the investment and includes any directly attributable transaction costs, including VAT if is non-deductible under the dictates of the DPR 633/72 . The cost should be reduced by any grants given to the company facilities.
For assets acquired in leasing costs as incurred by the company Volkswagen (inclusive of VAT non-deductible).
For goods manufactured in the economy is in the cost include the direct labor, costs for external processing, the costs directly attributable to industrial, depreciation of assets used.
The moment it detects that the benefit is the delivery or shipment of the goods (even for taxpayers in the system of requirements - which apply on a cash basis) or, if later, the date of occurrence of the translational effect of the property. For the contract to the facility occurs during dimposta in which the work is completed, regardless of start-up.
Assets acquired through facility will not be given before the second year following the acquisition, in practice the investment made in 2009 may not be transferred and those made before 31/12/2010 in 2010 will not be given prior to 12/31/2011).
In case of assignment of future data must be an increase in the model for an amount equal to half the original cost of the asset.
The withdrawal does not fire if the property is sold at extraordinary operations in the event of theft. In the case of sale of the company to withdraw it locks if the acquirer undertakes to maintain the property until the expiry of the period of surveillance (the second period following the purchase of the property).
the facilitation provided by the Ter-Tremonti be combined with other discounts, as does not qualify as "state aid .
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