{"id":49543,"date":"2017-08-29T06:00:29","date_gmt":"2017-08-29T04:00:29","guid":{"rendered":"http:\/\/smeupnew.it\/magazine\/blog\/iperammortamento-proroga\/"},"modified":"2017-08-29T06:00:29","modified_gmt":"2017-08-29T04:00:29","slug":"iperammortamento-proroga","status":"publish","type":"post","link":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/","title":{"rendered":"Iperammortamento Industria 4.0: proroga"},"content":{"rendered":"<p>L\u2019iperammortamento, agevolazione nata per favorire lo <strong>sviluppo dell\u2019industria 4.0<\/strong>, \u00e8 stato ulteriormente prorogato e sar\u00e0 applicabile agli <strong>investimenti effettuati fino al 30 settembre 2018.<\/strong><\/p>\n<p>A seguito della proroga, quindi, l\u2019iperammortamento potr\u00e0 essere applicato agli investimenti in beni materiali &#8220;Industria 4.0&#8221;, indicati nell&#8217;allegato A alla Legge di bilancio 2017, effettuati dal 1\u00b0 gennaio 2017:<\/p>\n<ul>\n<li>al 31 dicembre 2017<\/li>\n<li>ovvero al 30 settembre 2018 purch\u00e8, entro il 31 dicembre 2017, l\u2019ordine sia stato accettato dal venditore e sia stato pagato un acconto almeno pari al 20% del costo di acquisizione.<br \/>\nLa proroga non si applica ai beni immateriali, indicati nell&#8217;allegato B alla Legge di bilancio 2017, e ai beni materiali non altamente tecnologici che beneficiano del super ammortamento al 140% previsto dalla Legge 208\/2015.<\/li>\n<\/ul>\n<p>E\u2019 quanto \u00e8 stato definitivamente stabilito tramite apposita pubblicazione in Gazzetta Ufficiale il 12 agosto.<br \/>\nCon i medesimi prerequisiti sar\u00e0 possibile applicare il <strong>superammortamento agli investimenti effettuati sino al 30 giugno 2018<\/strong>.<\/p>\n<p>Il buon andamento degli ordini negli ultimi mesi e di riflesso quello dei volumi di produzione, ha creato difficolt\u00e0 nel garantire le consegne entro i termini originari, di qui la necessit\u00e0 di una correzione.<\/p>\n<p><em>Fonte:\u00a0Gazzetta Ufficiale &#8211; 12 agosto 2017<\/em><\/p>\n<h3><strong><a href=\"https:\/\/www.smeup.com\/soluzioni\/software-gestionali-erp\/iot-industria-4-0\/\">Scopri qui<\/a> le soluzioni di Industria 4.0 del Gruppo Sme.UP.<\/strong><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019iperammortamento, agevolazione nata per favorire lo sviluppo dell\u2019industria 4.0, \u00e8  &#8230;<\/p>\n","protected":false},"author":1,"featured_media":49348,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-49543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-da-smeup"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Iperammortamento Industria 4.0: nuova proroga 2018<\/title>\n<meta name=\"description\" content=\"L\u2019iperammortamento, agevolazione nata per lo sviluppo dell\u2019industria 4.0, \u00e8 stata prorogata agli investimenti effettuati fino al 30 settembre 2018\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iperammortamento Industria 4.0: nuova proroga 2018\" \/>\n<meta property=\"og:description\" content=\"L\u2019iperammortamento, agevolazione nata per lo sviluppo dell\u2019industria 4.0, \u00e8 stata prorogata agli investimenti effettuati fino al 30 settembre 2018\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/\" \/>\n<meta property=\"og:site_name\" content=\"Magazine\" \/>\n<meta property=\"article:published_time\" content=\"2017-08-29T04:00:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.smeup.com\/magazine\/wp-content\/uploads\/sites\/5\/2021\/03\/iperammortamento_.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"533\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"smeup\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"smeup\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/\"},\"author\":{\"name\":\"smeup\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/#\\\/schema\\\/person\\\/194a55d96e7e52223a84ff78468bf5c7\"},\"headline\":\"Iperammortamento Industria 4.0: proroga\",\"datePublished\":\"2017-08-29T04:00:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/\"},\"wordCount\":190,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2021\\\/03\\\/iperammortamento_.jpg\",\"articleSection\":[\"News da smeup\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/\",\"url\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/\",\"name\":\"Iperammortamento Industria 4.0: nuova proroga 2018\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2021\\\/03\\\/iperammortamento_.jpg\",\"datePublished\":\"2017-08-29T04:00:29+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/#\\\/schema\\\/person\\\/194a55d96e7e52223a84ff78468bf5c7\"},\"description\":\"L\u2019iperammortamento, agevolazione nata per lo sviluppo dell\u2019industria 4.0, \u00e8 stata prorogata agli investimenti effettuati fino al 30 settembre 2018\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2021\\\/03\\\/iperammortamento_.jpg\",\"contentUrl\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2021\\\/03\\\/iperammortamento_.jpg\",\"width\":533,\"height\":300},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/iperammortamento-proroga\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Iperammortamento Industria 4.0: proroga\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/#website\",\"url\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/\",\"name\":\"Magazine\",\"description\":\"smeup\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/#\\\/schema\\\/person\\\/194a55d96e7e52223a84ff78468bf5c7\",\"name\":\"smeup\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a88cc3ad6c0af01768fe2ac47c88a321699d97ced53c173f66ceaa51400f43ca?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a88cc3ad6c0af01768fe2ac47c88a321699d97ced53c173f66ceaa51400f43ca?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a88cc3ad6c0af01768fe2ac47c88a321699d97ced53c173f66ceaa51400f43ca?s=96&d=mm&r=g\",\"caption\":\"smeup\"},\"sameAs\":[\"https:\\\/\\\/www.smeup.com\"],\"url\":\"https:\\\/\\\/www.smeup.com\\\/magazine\\\/blog\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Iperammortamento Industria 4.0: nuova proroga 2018","description":"L\u2019iperammortamento, agevolazione nata per lo sviluppo dell\u2019industria 4.0, \u00e8 stata prorogata agli investimenti effettuati fino al 30 settembre 2018","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/","og_locale":"it_IT","og_type":"article","og_title":"Iperammortamento Industria 4.0: nuova proroga 2018","og_description":"L\u2019iperammortamento, agevolazione nata per lo sviluppo dell\u2019industria 4.0, \u00e8 stata prorogata agli investimenti effettuati fino al 30 settembre 2018","og_url":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/","og_site_name":"Magazine","article_published_time":"2017-08-29T04:00:29+00:00","og_image":[{"width":533,"height":300,"url":"https:\/\/www.smeup.com\/magazine\/wp-content\/uploads\/sites\/5\/2021\/03\/iperammortamento_.jpg","type":"image\/jpeg"}],"author":"smeup","twitter_card":"summary_large_image","twitter_misc":{"Scritto da":"smeup","Tempo di lettura stimato":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#article","isPartOf":{"@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/"},"author":{"name":"smeup","@id":"https:\/\/www.smeup.com\/magazine\/#\/schema\/person\/194a55d96e7e52223a84ff78468bf5c7"},"headline":"Iperammortamento Industria 4.0: proroga","datePublished":"2017-08-29T04:00:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/"},"wordCount":190,"commentCount":0,"image":{"@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#primaryimage"},"thumbnailUrl":"https:\/\/www.smeup.com\/magazine\/wp-content\/uploads\/sites\/5\/2021\/03\/iperammortamento_.jpg","articleSection":["News da smeup"],"inLanguage":"it-IT","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/","url":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/","name":"Iperammortamento Industria 4.0: nuova proroga 2018","isPartOf":{"@id":"https:\/\/www.smeup.com\/magazine\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#primaryimage"},"image":{"@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#primaryimage"},"thumbnailUrl":"https:\/\/www.smeup.com\/magazine\/wp-content\/uploads\/sites\/5\/2021\/03\/iperammortamento_.jpg","datePublished":"2017-08-29T04:00:29+00:00","author":{"@id":"https:\/\/www.smeup.com\/magazine\/#\/schema\/person\/194a55d96e7e52223a84ff78468bf5c7"},"description":"L\u2019iperammortamento, agevolazione nata per lo sviluppo dell\u2019industria 4.0, \u00e8 stata prorogata agli investimenti effettuati fino al 30 settembre 2018","breadcrumb":{"@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#primaryimage","url":"https:\/\/www.smeup.com\/magazine\/wp-content\/uploads\/sites\/5\/2021\/03\/iperammortamento_.jpg","contentUrl":"https:\/\/www.smeup.com\/magazine\/wp-content\/uploads\/sites\/5\/2021\/03\/iperammortamento_.jpg","width":533,"height":300},{"@type":"BreadcrumbList","@id":"https:\/\/www.smeup.com\/magazine\/blog\/iperammortamento-proroga\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.smeup.com\/magazine\/"},{"@type":"ListItem","position":2,"name":"Iperammortamento Industria 4.0: proroga"}]},{"@type":"WebSite","@id":"https:\/\/www.smeup.com\/magazine\/#website","url":"https:\/\/www.smeup.com\/magazine\/","name":"Magazine","description":"smeup","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.smeup.com\/magazine\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Person","@id":"https:\/\/www.smeup.com\/magazine\/#\/schema\/person\/194a55d96e7e52223a84ff78468bf5c7","name":"smeup","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/secure.gravatar.com\/avatar\/a88cc3ad6c0af01768fe2ac47c88a321699d97ced53c173f66ceaa51400f43ca?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a88cc3ad6c0af01768fe2ac47c88a321699d97ced53c173f66ceaa51400f43ca?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a88cc3ad6c0af01768fe2ac47c88a321699d97ced53c173f66ceaa51400f43ca?s=96&d=mm&r=g","caption":"smeup"},"sameAs":["https:\/\/www.smeup.com"],"url":"https:\/\/www.smeup.com\/magazine\/blog\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/posts\/49543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/comments?post=49543"}],"version-history":[{"count":0,"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/posts\/49543\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/media\/49348"}],"wp:attachment":[{"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/media?parent=49543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/categories?post=49543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smeup.com\/magazine\/wp-json\/wp\/v2\/tags?post=49543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}