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Depreciation in a Business Lease: Who Has the Right to Deduct It? The Court of Cassation Rules
Who has the right to deduct depreciation when a business is leased out? This is far from a trivial question — it directly affects the tax position of both the lessor and the lessee. With Ruling No. 19129 of 11 June 2026, the Italian Court of Cassation has finally provided a clear answer on how…