Hyper-amortization returns in 2026: new opportunities for Industry 4.0

With the 2026 Budget Law, hyper-amortization returns, an instrument designed to encourage business investments in new capital goods, machinery, and software with an Industry 4.0 perspective.

Hyper-amortization provides for a fiscal-only increase in depreciation allowances, resulting in income tax savings and tangible support for digital transformation projects.

Who Can Access the Incentive

The measure is reserved for entities with business income and is not applicable to professionals.

Eligible Assets and 2026 Updates

Assets included in Annexes A and B of Law 232/2016 remain eligible, provided they meet the integration and interconnection requirements typical of Industry 4.0.
The main update announced by MIMIT concerns software: under the new regulatory framework, software can be incentivized even independently of interconnection with machinery and components, significantly expanding opportunities for digital projects.

Green Transition and Energy Efficiency

The measure strengthens the link between digitalization and sustainability. For investments aimed at reducing energy consumption, enhanced rates are available, which can reach up to 280% of the purchase cost, depending on the type and amount of the investment.

Incentive Amount and Duration

Rates are differentiated according to investment brackets:

• Up to €2.5 million
• From €2.5 million to €10 million
• From €10 million to €20 million

The incentive will be granted for assets delivered by September 30, 2028, provided that at least 20% of the purchase cost has been paid by December 31, 2027.
Continuity is also provided for investments started under the previous Transizione 4.0 and 5.0 schemes that were not completed by December 31, 2025.

SolidRules and Hyper-Amortization

In this scenario, SolidRules acts as a platform supporting digital transformation projects, enabling structured management of product and process data: a key element for integration, traceability, and technological evolution, which are increasingly central.

Plus par Alexide