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Home Area Fiscale e Amministrativa Dichiarativi ed Adempimenti telematici TREMONTI-TER E SETTORE MECCANICO
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Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Martedì 10 Novembre 2009 21:06

Andando a specificare "la divisione 28 della tabella Atecofin 2007" la Tremonti ter si è riferita in modo particolare al  settore meccanico. In questa categoria infatti, sono compresi per la maggior parte macchinari utilizzati dalle imprese manifatturiere. Sono invece stati esclusidagli sconti i gli investimenti nel settore degli immobili strumentali, , nel  settore dell'elettronica incluso l'elettromedicale, nell'automobilistico e nei mezzi di trasporto, nel settore delle apparecchiature elettriche e  dei mobili d'arredo.
Detto ciò, prima di procedere ad un acquisto di un bene strumentale è necessario accertarsi che quello che si andrà ad acquistare faccia parte di tale tabella al fine di poter usufruire degli sconti pari al 50% del costo dell'investimento.
L'agenzia delle Entrate poi, intervenendo con la circolare 44/E ha  sottolineato che l'acquisto effettuato da una società rientrante nella divisione 28 della tabella Ateco 2007, non comporta automaticamente la possibilità di ottenere lo sconto. Questo perchè potrebbe verificarsi il caso che un'azienda che operi con un codice attività rientrante nella divisione 28 della Tabella Ateco 2007, in realtà possa acquistare beni che non rientrino in tale categoria.

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