{"id":1908,"date":"2017-04-03T00:00:00","date_gmt":"2020-08-11T09:10:23","guid":{"rendered":"http:\/\/acimga.it\/industria-4-0\/"},"modified":"2020-09-14T14:17:06","modified_gmt":"2020-09-14T14:17:06","slug":"industria-4-0","status":"publish","type":"post","link":"https:\/\/acimga.it\/it\/industria-4-0\/","title":{"rendered":"INDUSTRIA 4.0"},"content":{"rendered":"

 <\/p>\n

E’ stata pubblicata la circolare dal Ministero dello Sviluppo economico e dall’Agenzia delle Entrate n.4\/e del 30\/3\/2017 –  Industria 4.0 – Articolo 1, commi da 8 a 13, della legge 11 dicembre 2016, n. 232 – Proroga, con modificazioni, della disciplina del c.d. “super ammortamento” e introduzione del c.d. “iper ammortamento” che definisce i relativi aspetti fiscali e tecnici del super e iperammortamento.<\/p>\n

La circolare è scaricabile al link:<\/p>\n

http:\/\/www.agenziaentrate.gov.it\/wps\/file\/nsilib\/nsi\/documentazione\/provvedimenti+circolari+e+risoluzioni\/circolari\/archivio+circolari\/circolari+2017\/marzo+2017\/circolare+n.4+del+30032017\/CIRCOLARE+n.4_E+del+30-03-2017.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Circolare 30.03.2017 del Mise-Ag. Entrate per super e iper ammortamento<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1908","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"yoast_head":"\nINDUSTRIA 4.0 - Acimga<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acimga.it\/it\/industria-4-0\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INDUSTRIA 4.0 - Acimga\" \/>\n<meta property=\"og:description\" content=\"Circolare 30.03.2017 del Mise-Ag. 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