Module 222 min2206 wordsFree — no account
Leasing, leased-out businesses and intangible assets: patents, trademarks, concessions and goodwill
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 102, depreciation of tangible assets, paragraphs 7 and 8, consolidated text version 13 (the next version only records the repeal by Legislative Decree 117/2026) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 103, depreciation of intangible assets, consolidated text version 8 (version 9 only records the repeal by Legislative Decree 117/2026) — verified on September 25, 2026
Contents linked from this module
- Measure the IRES effect of goodwill deducted in eighteenths
Calculate the tax with and without the amount added back to see what the gap between accounts and tax costs each year.
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.