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Depreciation of business assets in Italy: the tax schedule

How an Italian business depreciates an asset for tax: cost including directly attributable charges, the year the asset enters service, the ministerial rate cap halved in the first year, disposal and assets up to 516.46 euros. Then leasing with a minimum period of half the table period and twelve years for buildings, leased-out businesses, patents at 50%, trademarks and goodwill in eighteenths. Two modules with case studies, 2026 rules.

Intermediate2 modules44 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Work out the tax cost of a business asset, including directly attributable ancillary charges
  • Identify the year in which tax depreciation starts, which is not necessarily the year of purchase
  • Apply the cap set by the ministerial depreciation rates, halved in the first year
  • Handle book depreciation that exceeds the tax cap, and book depreciation that falls short of it
  • Deal with the residual cost of an asset scrapped before the end of its schedule
  • Work out the minimum period over which a lessee deducts finance lease payments
  • Apply the special twelve-year rule for leased buildings
  • Understand who deducts depreciation when a business is let or held in usufruct
  • Tell apart the deduction limits for patents, know-how, trademarks, concessions and goodwill
  • Track the differences between the accounting plan and the tax cap on intangible assets

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 122 minFree — no accountThe tax depreciation schedule for tangible assets: cost, entry into service, ministerial rates and disposalWhat you will be able to do
    • Work out the tax cost of a business asset, including directly attributable ancillary charges
    • Identify the year in which tax depreciation starts, which is not necessarily the year of purchase
    • Apply the cap set by the ministerial depreciation rates, halved in the first year
    • Handle book depreciation that exceeds the tax cap, and book depreciation that falls short of it
    • Deal with the residual cost of an asset scrapped before the end of its schedule
    Read this module
  2. Module 222 minFree — no accountLeasing, leased-out businesses and intangible assets: patents, trademarks, concessions and goodwillWhat you will be able to do
    • Work out the minimum period over which a lessee deducts finance lease payments
    • Apply the special twelve-year rule for leased buildings
    • Understand who deducts depreciation when a business is let or held in usufruct
    • Tell apart the deduction limits for patents, know-how, trademarks, concessions and goodwill
    • Track the differences between the accounting plan and the tax cap on intangible assets
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.