Italy has published Law Decree No. 34 of 30 April 2019 in the Official Gazette, which includes urgent measures for economic growth. The main tax measures include:
- An extra depreciation allowance of 30% of the cost (i.e. 130% depreciable amount) for investments in tangible assets between 1 April 2019 and 31 December 2019, excluding vehicles and other specified means of transport, which is extended to 30 June 2020 if at least 20% of the price is paid by 31 December 2019, with the eligible inv…