(1) Ne glede na določbo prvega odstavka 49. člena tega zakona, lahko zavezanec za leto 2005 uveljavlja znižanje davčne osnove v višini 20 % investiranega zneska v opredmetena osnovna sredstva, razen v osebna motorna vozila, in neopredmetena dolgoročna sredstva, vendar največ v višini davčne osnove, če gre za investicije v opredmetena osnovna sredstva in neopredmetena dolgoročna sredstva v Sloveniji, in dodatno zmanjšanje davčne osnove v višini 20 % investiranega zneska v opremo, razen v osebna motorna vozila ter razen v pohištvo in pisarniško opremo brez računalniške opreme, in neopredmetena dolgoročna sredstva, vendar največ v višini davčne osnove, če gre za investicije v opremo in neopredmetena dolgoročna sredstva v Sloveniji.
(1) Notwithstanding the provision of the first paragraph of Article 49 of this Act, a taxable person may, for 2005, claim a reduction of the tax basis by 20% of the amount invested in the tangible fixed assets other than passenger motor vehicles, and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in tangible fixed assets and intangible fixed assets situated in Slovenia are concerned, and an additional reduction of the tax basis by 20% of the amount invested in equipment other than passenger motor vehicles and other than furniture and office machinery excluding computer equipment and intangible fixed assets, however not exceeding the amount of the tax basis, if investments in the equipment and intangible fixed assets situated in Slovenia are concerned.