The super-amortization envisaged by the stability law of 28 December 2015, n. 208 is also applicable to the mold and die holder category. Resuming Article 1, paragraph 91 of the Stability Law “For the purposes of income taxes, for subjects in possession of business income and for those performing arts and professions who make investments in new instrumental tangible assets from 15 October 2015 to 31 December 2016, with exclusive reference to the determination of depreciation rates and financial lease payments, the acquisition cost is increased by 40%. ”

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