{"id":8269,"date":"2026-07-10T13:01:01","date_gmt":"2026-07-10T11:01:01","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=8269"},"modified":"2026-07-10T13:03:03","modified_gmt":"2026-07-10T11:03:03","slug":"memorandum-n-32-july-10-2026-hyper-depreciation-2026","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2026\/memorandum-n-32-july-10-2026-hyper-depreciation-2026\/","title":{"rendered":"Memorandum N. 32 July 10, 2026 Hyper-depreciation 2026"},"content":{"rendered":"<ol>\n<li>Introduction and Regulatory Context<\/li>\n<\/ol>\n<p>The 2026 Budget Law (<strong>Law No. 199 of December 30, 2025, Art. 1, paras. 427\u2013436<\/strong>) has reintroduced the <strong>hyper-depreciation<\/strong> mechanism, which consists of increasing the acquisition cost of capital assets for the purposes of calculating depreciation allowances and finance lease payments, exclusively for the purposes of determining income taxes.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2026\/07\/32-2026-SGBPartners-Hyper-depreciation-2026.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction and Regulatory Context The 2026 Budget Law (Law No. 199 of December 30, 2025, Art. 1, paras. 427\u2013436) has reintroduced the hyper-depreciation mechanism, which consists of increasing the acquisition cost of capital assets for the purposes of calculating depreciation allowances and finance lease payments, exclusively for the purposes of determining income taxes. &nbsp; (download&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8269"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=8269"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8269\/revisions"}],"predecessor-version":[{"id":8270,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/8269\/revisions\/8270"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=8269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=8269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=8269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}