{"id":1351,"date":"2023-08-25T15:49:58","date_gmt":"2023-08-25T13:49:58","guid":{"rendered":"https:\/\/www.opencompanyitaly.com\/?p=1351"},"modified":"2023-08-25T15:49:58","modified_gmt":"2023-08-25T13:49:58","slug":"budget-law-2023-depreciation-of-instrumental-buildings-increased-to-6-for-retail-trade","status":"publish","type":"post","link":"https:\/\/www.opencompanyitaly.com\/en\/budget-law-2023-depreciation-of-instrumental-buildings-increased-to-6-for-retail-trade\/","title":{"rendered":"Budget Law 2023 &#8211; Depreciation of instrumental buildings increased to 6% for retail trade"},"content":{"rendered":"<p style=\"font-weight: 400;\"><em>Published in GU No. 303 Ordinary Supplement No. 43 of 29 December Law No. 197 of 29 December Budget Law for the year 2023 which, in paragraphs 65-69, provides:<\/em><\/p>\n<p style=\"font-weight: 400;\"><em>\u00a0for companies carrying on the activity of retail trade and operating mainly in specific sectors; <\/em><\/p>\n<p style=\"font-weight: 400;\"><em>limited to the tax period in progress on 31 December 2023 and the following four years, <\/em><em>an increase to 6%, instead of the current 3%, on the deductibility of the depreciation of the cost of instrumental buildings for the operation of the company.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Published in GU No. 303 Ordinary Supplement No. 43 of 29 December Law No. 197 of 29 December Budget Law for the year 2023 which, in paragraphs 65-69, provides: \u00a0for companies carrying on the activity of retail trade and operating mainly in specific sectors; limited to the tax period in progress on 31 December 2023&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts\/1351"}],"collection":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/comments?post=1351"}],"version-history":[{"count":1,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts\/1351\/revisions"}],"predecessor-version":[{"id":1352,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/posts\/1351\/revisions\/1352"}],"wp:attachment":[{"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/media?parent=1351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/categories?post=1351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.opencompanyitaly.com\/en\/wp-json\/wp\/v2\/tags?post=1351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}