Land share of an Italian business building — the part you cannot depreciate
In Italy a business building is depreciated net of the land it stands on. Unless the land was bought separately, its value is the higher of the amount shown in the balance sheet for the year of purchase and 20 % of the total cost, or 30 % for an industrial building.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — D.L. 4 luglio 2006 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « e' quantificato in misura pari al maggior valore tra quello esposto in bilancio nell'anno di acquisto e quello corrispondente al 20 per cento e, per i fabbricati industriali, al 30 per cento del costo complessivo stesso. »
- Gazzetta Ufficiale — D.L. 223/2006 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « per i fabbricati industriali, al 30 per cento del costo complessivo stesso. Per fabbricati industriali si intendono quelli destinati alla produzione o trasformazione di beni. »
Calculation assumptions
- The total cost covers the building plus the land it occupies and its appurtenant grounds.
- You enter the depreciation rate yourself: it comes from the ministerial table for your sector.
- Leased buildings (capital portion of lease payments), the 2006 transitional rules and capitalised improvement costs are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.