Objective
The hyper-depreciation incentive returns for the 2026–2028 three-year period as one of the key instruments supporting investment by Italian companies. Its aim is to facilitate the technological and sustainable transformation of the productive system, in continuity with Industry 4.0 policies.
The measure encourages the acquisition of advanced capital goods and the development of energy production facilities from renewable sources for self-consumption, promoting more digital and efficient businesses that are less exposed to energy cost volatility.
Beneficiaries
All entities that generate business income are eligible for the incentive, regardless of their legal form, size, or industry sector. Investments must be made in production facilities located in Italy. The measure is therefore cross-sector in nature and applies to both SMEs and large enterprises.
Eligible Costs
Eligible investments include new tangible and intangible capital goods listed in Annexes IV and V of Law 199/2025, provided they are interconnected with company systems or production management networks. Investments in technologies for energy generation from renewable sources are also included, such as self-generation plants and energy storage systems. The scheme also allows for remote energy self-consumption, which is particularly relevant for companies with high energy demand.
Budget and Type of Incentive
The measure provides a total budget of €4 billion over the 2026-2028 three-year period, with a maximum ceiling of €20 million in eligible investments per company per year.
The incentive takes the form of an increased tax basis for the acquired assets, which may reach up to 220% depending on the type of investment. This mechanism results in higher deductible depreciation allowances and, consequently, a reduction in the overall tax burden.
Timelines and Deadlines
The incentive applies to investments made from 1 January 2026 and will remain in force until 30 September 2028. Its implementation will be governed by an implementing decree, which will set out the detailed access rules and procedures.
Companies will be required to submit notifications via an online platform managed by the Energy Services Operator (GSE), together with the necessary documentation and certifications. Given the annual limits and compliance requirements, careful investment planning will be essential to fully benefit from the incentive.
Contact
For further information on the programme content, please write to: euprojects@promositalia.com.