Italian Anti-Crisis measures: Capital Equipment

The governmental plan aimed to combat the international economic crisis is described in a governmental decree called "Decreto anticrisi giugno 2009"; in the link below the complete text from the Government's website:

http://www.governo.it/GovernoInforma/Dossier/decreto_anticrisi260609/decretolegge300609.pdf

Article N^5 establishes that companies are allowed to cut their TAXABLE INCOME (and so paying taxes according to the reduced amount) to the value of 50% of the value of the NEW purchased machinery.

The conditions are:

1. the machinery must be new
2. the purchaser company is not allowed to resell the machinery for 4 years
3. the machinery must guarantee energy savings
4. the machinery must be handed over to the purchasing company by the 30th of June 2010.
5. the list of machinery included in this governmental aid program is included in the ATECO list: http://www.agenziaentrate.it/ilwwcm/resources/file/eb93ed4f1f8dd8b/Tabella_raccordo_Atecofin2004_ATECO2007_sei_cifre.pdf