HYPER-DEPRECIATION: NO MORE RESTRICTIONS ON ASSET ORIGIN – TRANSITION 5.0: TAX CREDIT REDUCED TO 35%

Newsletter

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We are writing to provide an update on recent regulatory changes regarding investment incentives, with particular reference to hyper-depreciation for Industry 4.0 assets and the Transition 5.0 tax credit, in light of Decree-Law No. 38 of 27 March 2026.