Module 122 min2395 wordsFree — no account
The tax depreciation schedule for tangible assets: cost, entry into service, ministerial rates and disposal
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 1 to 5, 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. 110, general valuation rules, paragraph 1, letters a) and b), consolidated text version 20 (version 21 only records the repeal) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard IRES rate applied to depreciation added back — 24%
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Calculate IRES after depreciation adjustments
Enter the taxable income left after charges added back or recovered and check the tax the company owes.
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.