The conversion of Fiscal Decree 38/2026 into Law 88/2026 modifies Article 16 to explicitly allow the cumulation of hyper-amortization (super-ammortamento) benefits with the Biennial Preventive Agreement (CPB). This means companies adhering to CPB can still claim enhanced depreciation on Industry 4.0 assets. Published 9 October 2026.
Key Takeaways
- Cumulation Confirmed: No longer mutually exclusive; taxpayers can benefit from both regimes simultaneously.
- Investment Incentive: Encourages Industry 4.0 investments while maintaining cooperative compliance.
- Retroactive Effect: Applies to investments made from 1 January 2026, provided CPB is in force.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement