Hyper-depreciation – New Framework Introduced by the 2026 Budget Law – Implementing Decrees

 Dear Clients,

Article 7 of Decree-Law No. 38 of 27 March 2026 (converted into Law No. 88 of 22 May 2026) amended the original provisions by establishing the removal of the provision limiting the Hyper-Depreciation benefit exclusively to purchases of assets manufactured in a Member State of the European Union…