Accelerated Depreciation

The Tax Reform grants the possibility to deduct from the taxable base of the corporate income tax, 50% of the value of new or imported fixed assets (including work and construction investments), that were bought as part of the investment in a new project (broadly defined); provided that the investment is made within 24 months after the approval of the Reform. The remaining 50% can be amortized according to the general rules (normal or accelerated depreciation).