{"id":1581,"date":"2017-11-27T06:00:48","date_gmt":"2017-11-27T06:00:48","guid":{"rendered":"http:\/\/saconsultingsrl.net\/?p=1581"},"modified":"2017-11-07T16:25:43","modified_gmt":"2017-11-07T16:25:43","slug":"leasing-super-e-iper-ammortamento","status":"publish","type":"post","link":"https:\/\/saconsultingsrl.net\/leasing-super-e-iper-ammortamento\/","title":{"rendered":"Leasing: super e iper ammortamento"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% ) * 0.33333333333333 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-counters-circle counters-circle\" data-animationOffset=\"top-into-view\"><div class=\"counter-circle-wrapper\" style=\"--awb-font-size:50px;--awb-size:220px;\" data-originalsize=\"220\"><div class=\"fusion-counter-circle counter-circle counter-circle-content\" data-percent=\"20\" data-countdown=\"\" data-filledcolor=\"rgba(244,16,0,1)\" data-unfilledcolor=\"rgba(0,0,0,1)\" data-scale=\"\" data-size=\"220\" data-speed=\"1500\" data-strokesize=\"11\"><div class=\"fusion-counter-circle-content-inner\">20%<\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_2_3 2_3 fusion-two-third fusion-column-last\" style=\"--awb-bg-size:cover;width:66.666666666667%;width:calc(66.666666666667% - ( ( 4% ) * 0.66666666666667 ) );\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>L\u2019investitore che decide dopo il 31 dicembre 2017 di acquisire il bene tramite contratto\u00a0di\u00a0leasing pu\u00f2 usufruire del <strong>super e iper-ammortamento<\/strong>\u00a0se:<\/p>\n<ul>\n<li>effettuato l\u2019ordine<\/li>\n<li>versato al fornitore un acconto almeno pari al 20% del costo di acquisizione del bene entro il 31 dicembre 2017.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><p>Con riferimento ai <strong>super-ammortamenti<\/strong> 2017 \u00e8 prevista la possibilit\u00e0 di accedere all\u2019agevolazione anche per gli investimenti effettuati entro il 30 giugno 2018 a condizione che entro il 31 dicembre 2017:<\/p>\n<ul>\n<li>il relativo ordine risulti accettato dal venditore<\/li>\n<li>sia avvenuto il pagamento di acconti in misura apri al 20%.<\/li>\n<\/ul>\n<p>Solo al verificarsi di <strong>entrambe<\/strong> le condizioni risultano ammissibili al super-ammortamento anche gli investimenti effettuati nel periodo 1 gennaio 2018-30 giugno 2018.<\/p>\n<p>Le stesse condizioni per fruire del termine \u201clungo\u201d valgono anche con riferimento agli <strong>iper-ammortamenti<\/strong>, per i quali \u00e8 per\u00f2 prevista la possibilit\u00e0 di agevolare gli investimenti effettuati fino al 30 settembre 2018.<\/p>\n<p>Per poter usufruire del <strong>super e iper-ammortamento<\/strong>\u00a0relativamente ai beni acquisiti tramite locazione finanziaria entro il 31 dicembre 2017 deve:<\/p>\n<ul>\n<li>essere sottoscritto il contratto di leasing<\/li>\n<li>essere effettuato il pagamento di un maxicanone in misura almeno pari al 20% della quota capitale complessivamente dovuta.<\/li>\n<\/ul>\n<p>La maggiorazione spetta anche nel caso in cui dopo aver effettuato l\u2019ordine e aver versato al fornitore un acconto almeno pari al 20% del costo di acquisizione del bene entro il 31 dicembre 2017, l\u2019investitore decida, successivamente a tale data, di acquisire il bene tramite contratto di leasing.<\/p>\n<p>La <strong>restituzione<\/strong> da parte del fornitore dell\u2019acconto versato consentir\u00e0 di beneficiare del super e iper-ammortamento a condizione che venga:<\/p>\n<ul>\n<li>corrisposto al locatore un maxicanone in misura pari all\u2019acconto che il fornitore ha restituito<\/li>\n<li>inserito nel contratto di leasing il riferimento all\u2019ordine originariamente effettuato con il fornitore del bene.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-countdown fusion-countdown-1 fusion-countdown-floated fusion-countdown-label-text_flow fusion-countdown-has-heading\" style=\"--awb-border-radius:20px;--awb-counter-border-radius:20px;--awb-background:rgba(244,16,0,0.65);--awb-counter-border-size:0;\"><div class=\"fusion-countdown-wrapper\"><div class=\"fusion-countdown-heading-wrapper\"><div class=\"fusion-countdown-subheading\"><\/div><div class=\"fusion-countdown-heading\">Tempo per versamento acconto:<\/div><\/div><div class=\"fusion-countdown-counter-wrapper\" id=\"fusion-countdown-1\" data-gmt-offset=\"0\" data-timer=\"2017-12-31-23-59-59\" data-omit-weeks=\"0\"><div class=\"fusion-dash-wrapper \"><div class=\"fusion-dash fusion-dash-weeks\"><div class=\"fusion-digit-wrapper\"><div class=\"fusion-hundred-digit fusion-digit\">0<\/div><div class=\"fusion-digit\">0<\/div><div class=\"fusion-digit\">0<\/div><\/div><div class=\"fusion-dash-title\">Settimane<\/div><\/div><\/div><div class=\"fusion-dash-wrapper \"><div class=\"fusion-dash fusion-dash-days\"><div class=\"fusion-digit-wrapper\"><div class=\"fusion-thousand-digit fusion-digit\">0<\/div><div class=\"fusion-hundred-digit fusion-digit\">0<\/div><div class=\"fusion-digit\">0<\/div><div class=\"fusion-digit\">0<\/div><\/div><div class=\"fusion-dash-title\">giorni<\/div><\/div><\/div><div class=\"fusion-dash-wrapper \"><div class=\"fusion-dash fusion-dash-hours\"><div class=\"fusion-digit-wrapper\"><div class=\"fusion-digit\">0<\/div><div class=\"fusion-digit\">0<\/div><\/div><div class=\"fusion-dash-title\">Hrs<\/div><\/div><\/div><div class=\"fusion-dash-wrapper \"><div class=\"fusion-dash fusion-dash-minutes\"><div class=\"fusion-digit-wrapper\"><div class=\"fusion-digit\">0<\/div><div class=\"fusion-digit\">0<\/div><\/div><div class=\"fusion-dash-title\">min<\/div><\/div><\/div><div class=\"fusion-dash-wrapper \"><div class=\"fusion-dash fusion-dash-seconds\"><div class=\"fusion-digit-wrapper\"><div class=\"fusion-digit\">0<\/div><div class=\"fusion-digit\">0<\/div><\/div><div class=\"fusion-dash-title\">sec<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1693,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[43,44],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Leasing: super e iper ammortamento - Sa 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