With the final approval of the Senate of the law for the conversion of the measures for the South which provides for the combination of the investment bonus with other forms of incentive, companies in the South will have the possibility of integrating the concessions already available on all investments in capital goods which they will plan in the coming months.
In particular, depending on their size, companies will have a tax credit for eligible assets: 20% of eligible expenditure for small businesses; 15% for middle school; 10% for the big ones. The benefits of the Sabatini Ter can be combined with "Super amortization" and "Hyper amortization", which allows for obtaining a subsidy on investments made equal to the interest conventionally calculated at a rate of 2,75%.
Leasing, which is particularly suitable for financing investments, being able to benefit from greater flexibility and economic and tax advantages compared to purchase, will receive a further boost from the new regulation. Consequently, it is possible to imagine new growth scenarios for the sector in which Banca IFIS is also present.
Growing leasing
Already in 2016 the leasing market in Italy did not experience any crisis or setback, thanks to the push that comes from the so-called 'registered'. The 2016 financial statements for leasing closed with growth both for new stipulations (+16,8%) and for new financed volumes (+15,9%) and in 2017 a further growth of 15% is expected compared to 2016, favored by three factors: introduction of hyper-depreciation for industrial goods 4.0; confirmation of existing concessions; production growth.
Massimo Macciocchi, Banca IFIS Impresa's Leasing Manager commented: “There is a historical link between leasing and investments because in recovery phases, such as the one we are witnessing today, it is the ideal tool to support the restart of investments. The leasing solution is the one chosen by entrepreneurs for its operational simplicity, while at the same time exploiting the savings opportunities that the current rules on tax breaks (Sabatini Ter law, Super and Hyper depreciation above all) allow. The attention that the Regulator has given with the definitive approval of the conversion linked to the Bonus Sud favors the disbursement of new loans in a sector in which we are determined to grow by double digits”.
