Hello,
How should the depreciation method be configured in version 8 to comply with the following requirements?
This means that the asset’s value is depreciated in equal annual installments (20% per year).
The method is called "linear depreciation" (ammortamento lineare).
If the asset is put into use during the year, a reduced rate is often applied in the first year—typically 50% of the standard rate (i.e., 10% in the first year, then 20% in subsequent years).
Depreciation starts from the year the asset is activated, not from the purchase date.
According to Article 2426 of the Italian Civil Code, the value of assets must be depreciated systematically, taking into account their useful life.brocardi
Under Article 102 of the Italian Tax Code (TUIR), the depreciation rate must be applied starting from the year the asset is put into use. In the first year, the depreciation rate must be reduced by 50% (e.g., 10% instead of 20%).
Thanks
Ili