La legge di Bilancio 2018 è nuovamente intervenuta nella disciplina del Super Ammortamento ed Iper Ammortamento, modificando le precedenti disposizioni ed allungando l’ambito temporale di utilizzo. Tali agevolazioni consentono alle aziende di godere di un ammortamento maggiorato ai fini fiscali, allo scopo di favorire gli investimenti, in particolare quelli tecnologici. Il documento di ricerca della Fondazione Nazionale dei Commercialisti riepiloga le novità introdotte dalla Legge di Bilancio 2018.
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