Application of hyper-amortization in the healthcare sector

Circular letter of 1 march 2019, n. 48160

The circular letter n. 48160 of March 1, 2019 of the Ministry of Economic Development provides clarifications regarding the application of the regulation of hyper-amortization to the health sector through a non-exhaustive survey of the equipment and other assets attributable to the concept of “health 4.0” and not expressly considered in the examples carried out in the Circular Revenue Agency-Ministry of Economic Development n. 4 / E of 30 March 2017 and in subsequent practice documents.

In summary, the types of tangible and intangible assets considered by the circular are:

• Equipment for imaging diagnostics
• Radiotherapy and radiosurgery equipment
• Robot
• Laboratory automated systems
• Software for the management of the c.d. “Electronic medical record”

Thanks to this document, the possibility of access to the facilitation for companies operating in the health sector is therefore confirmed and indications are provided both regarding the correct classification in the framework of annexes A and B to law no. 232 of 2016 of the assets being discussed, and both as regards the correct distinction between the tangible and intangible component of the investments in this sector.

Furthermore, with reference to the methods of application of the regulation, it is also specified that, in the case of sworn appraisal, for the purposes of taking effect of the hyper-amortization it is sufficient that by the closing date of the tax period the expert’s report is sworn in , since it is not necessary to demonstrate in other ways the certain date of acquisition by the company.

Links:

-> The circular letter
-> Source
-> Website of Ministero dello Sviluppo Economico