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Depreciation coefficients: the values for Italian tax books.
Italian tax depreciation coefficients are set by the Ministerial Decree of 31 December 1988 and vary by business sector. Here are the values of the residual group (services and professional activities), which are also the most common in practice.
| Asset | Annual coefficient |
|---|---|
| Buildings | 3% |
| Light constructions (sheds, shelters) | 10% |
| Furniture and ordinary office machines | 12% |
| Electronic office equipment (computers, servers, printers) | 20% |
| Cars and motorcycles | 25% |
| Trucks and internal transport vehicles | 20% |
| Internal communication systems (telephony, alarms) | 25% |
| Various and small equipment | 15% |
PRACTICAL RULES
In the first year the coefficient is halved; assets costing up to €516.46 each are fully deductible in the year; specific deductibility limits apply to cars and telephony. The correct coefficient depends on the business activity code: when in doubt, the sector table must be checked.
In the first year the coefficient is halved; assets costing up to €516.46 each are fully deductible in the year; specific deductibility limits apply to cars and telephony. The correct coefficient depends on the business activity code: when in doubt, the sector table must be checked.
Source: Ministerial Decree 31/12/1988 (residual group). The full table distinguishes by sector: specific industrial activities may have different values.