Italy has published Resolution No. 27/E of 9 April 2018 concerning the appraisal requirement for the enjoyment of the accelerated depreciation incentive for investments in certain digital technology assets integrated into a company's manufacturing or supply system, which was introduced by the 2017 Budget Law and extended by the 2018 Budget Law. The incentive provides for a 250% (extra 150%) depreciation allowance for qualified investments. For such investments where the acquisition cost exce…