Italy's hyper-depreciation ("iperammortamento") replaces the Transition 4.0 and 5.0 tax credits for investments made between 1 January 2026 and 30 September 2028. It increases the deductible cost of new capital equipment.
+180%on investments up to 2.5 million euro
+100%on the share above 2.5 and up to 10 million
+50%on the share above 10 and up to 20 million
The technical condition. The assets must be interconnected with the company's production management system or supply network, and stay so for the whole period of the incentive. A sworn technical report and an accounting certification are required; filings go through the GSE platform.
My part. I build the interconnection between machines and ERP and prepare the technical documentation the expert needs: which data flows, over which protocol, proof of two-way communication. The report is signed by a licensed professional; whether an asset qualifies and how much it is worth is for your accountant, also because it is a deduction and you need taxable income to benefit from it.
Source: MIMIT, Nuovo piano Transizione 5.0 (iperammortamento), in Italian. Checked on 7 October 2026.