Article 6 paragraphs from 13 to 19 of Law 388 of 2000 "Provisions for the
formation of the annual budget and multi-state (Finance Act 2001)" has introduced interesting innovations
on how to calculate the taxable income
business, with particular reference to the deductibility of investments in fixed assets
"environmental" incurred. In particular, below, presents the
deduction in respect of investment deductible incurred during the year 2008. The facility is expected
only for small and medium-sized enterprises, as defined by European standards
facilitation. The benefit is embodied in a deduction from the calculation
the tax base for income tax, investment, environmental
incurred during the year 2008. Are considered eligible,
defined environmental, direct those investments to the purchase of tangible
that aim to prevent, reduce and repair damage caused to the environment.
the acquisition is excluded from the purchase through different forms such as lease, rental or other
. Are excluded, then the investment is not capitalized and reported a beni
immateriali. Infine, non rientrano come ammissibili gli investimenti effettuati in rispetto
di specifiche norme, ma solo quelli decisi su base volontaria.
Gli investimenti devono essere investimenti “aggiuntivi”, devono quindi comportare un
miglioramento dell’impatto ambientale dell’azienda rispetto a quanto prima in essere.
Le norme di riferimento prevedono l’obbligo di indicare in bilancio gli investimenti
effettuati e di comunicare la stessa informazione al Ministero delle Attività Produttive
entro un mese dall’approvazione del bilancio. La Risoluzione n. 226/E del 2002
dell’Agenzia delle Entrate, raccomanda vivamente che la stima dei valori da rilevare
are given to persons in charge can issue appropriate certification.
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