ApprofondimentiCircolariMemorandum N. 39 Oct. 23, 2026 Hyper-Depreciation 2026: Notification to the GSE of the Completion of Investments

1. In summary

Starting at 12:00 p.m. on October 15, 2026, companies that have received a positive confirmation notice may submit a notice of investment completion to the GSE. This is the final step to finalize eligibility for hyper-depreciation: without it, the benefit cannot be claimed.

 

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