Italy's 2026 hyper-depreciation for MES and SCADA software: what qualifies, what it is worth, how to get it.
Yes: MES and SCADA software qualifies, Annex V to Law 199/2025 names both. The uplift is 180% of the cost up to €2.5 million and does not require proving any energy savings. You need new software, interconnected with the production management system, and a sworn technical appraisal that proves it. This guide follows the decree of 7 May 2026: what qualifies and what does not, the GSE filings, and where the supplier's work ends and your advisor's begins.
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1 · The perimeter
Does MES and SCADA software qualify for the 2026 hyper-depreciation?
Yes. Annex V to Law 199/2025 lists the eligible intangible assets, and letter d) covers software, systems, platforms and applications for production management and coordination, naming SCADA systems and MES systems among the examples, next to CMMS, fieldbuses and IoT solutions. Other entries of the same annex cover monitoring and control of machine working conditions, activity dispatching, and management and coordination of factory logistics.
Annex V replaces the former Annex B of Law 232/2016, the one behind the 4.0 hyper-depreciation: guides that still talk about “Annex B” predate 2026.
Qualifies: interconnected production software
MES and SCADA for production management and coordination, software for monitoring and control of machines and plants, software for dispatching and factory logistics, as long as they are new and interconnected with the company's production management system.
Does not qualify: a software subscription
The benefit covers an asset the company buys, not a service. The implementing decree did not extend the uplift to fees for as-a-service software, and a SaaS subscription stays a service cost. How a specific offer is treated is for your advisor to check.
Does not qualify: software that stays an island
Software that does not talk to the production management system does not meet the interconnection condition, however advanced it is. For MES and SCADA the proof is concrete: data read from the machines and exchanged with the company's other systems.
For software the filter is double: the Annex V entry, which the appraisal proves, and the interconnection, which has to be real by the time the investment is completed.
2 · The uplift
How much is the 2026 hyper-depreciation worth on software?
It is not a grant and not a tax credit: it is an uplift of the acquisition cost, valid only to compute depreciation instalments and leasing fees. The company deducts more cost than it spent and pays less income tax over the depreciation years. It is not offset on the F24 form, and you need taxable income to benefit from it.
The uplift is computed in bands, on the investment completed in each year (art. 4 of the decree). Investments completed from 1 January 2026 to 30 September 2028 count.
Investment band (per year)
Cost uplift
Depreciable base on €100,000 invested in that band
Up to €2.5 million
180%
€280,000
Over 2.5 and up to 10 million
100%
€200,000
Over 10 and up to 20 million
50%
€150,000
Uplift bands under article 4 of the inter-ministerial decree of 7 May 2026: each percentage applies only to the part of the investment that falls in its band.
Example: on €100,000 of software the depreciable base rises to €280,000. At a 24% IRES (corporate income tax) rate the uplift, €180,000, lowers the tax bill by €43,200, spread over the depreciation years. It is an order of magnitude, not a tax quote: your advisor runs the real figure on your accounts.
3 · The conditions
What must a piece of software have to qualify?
The conditions sit in the law and in the implementing decree, and the appraisal proves them one by one.
An Annex V entry
The software's technical characteristics must place it in the Annex V lists. The sworn appraisal proves it (art. 6 of the decree).
A new, purchased asset
The incentive covers new capital goods, intended for a production site in Italy, and their acquisition cost. A purchased licence is an asset of the company, a subscription fee is a service.
Interconnection with the production management system
The software must really talk to the company's production management system or to the supply network. The completion filing is sent once the interconnection is in place (art. 3), and the appraisal attests to it (art. 6).
Completion by 30 September 2028
When the investment counts as made follows the general rules of article 109 of the TUIR (Italian income tax code), regardless of the accounting principles adopted (art. 1 of the decree). The completion filing must be sent by 15 November 2028 in any case.
A company that can deduct
Companies resident in Italy and permanent establishments can apply, regardless of legal form, sector, size and tax regime. The advantage only materializes if there is income to reduce.
A software vendor states what the product does, not what a company is entitled to. Entitlement and amount depend on the project and on the accounts of whoever invests: that is why they are always checked with your own advisor.
4 · The path
How do you get the hyper-depreciation, step by step?
Everything goes through the GSE platform (Italy's energy services operator), in its Area Clienti, with SPID or CIE digital identity access. The decree provides for three filings and two documents signed by professionals.
1 · Preliminary filing
For each production site you state the type and amount of the investments and the expected interconnection date. The platform has been open since 12 June 2026, and the GSE checks data completeness within ten days.
2 · Confirmation filing
Within sixty days of the GSE's positive outcome you confirm the investment, stating the date and amount of the last payment that brings the down payment to 20% of each asset's cost, with the invoice data. Open since 21 July 2026.
3 · Completion filing
Once the investment is done and the interconnection is in place, and in any case by 15 November 2028. You attach the statements that you hold the sworn technical appraisal and the accounting certification. Open since 15 October 2026.
The sworn technical appraisal
Issued by an engineer or an industrial expert registered in the professional register, or by an accredited certification body, with suitable insurance cover. It proves the asset's characteristics, that it belongs to Annex V, and the interconnection (art. 6).
The accounting certification
Issued by a statutory auditor, it attests that the expenses were actually incurred and match the company's accounting records (art. 7).
Afterwards: periodic filings and documents
Every year, by 20 January, you report investments, costs and expected use; by 30 June, the depreciation plan (art. 3). The appraisal, certification, invoices and transport documents must be kept, because the GSE audits; during the years of use you do not sell the asset for consideration nor move it to sites abroad (arts. 9 and 10).
The uplift counts from the tax period in which the completion filing is sent, and only after the GSE's positive outcome (art. 4): having paid for the software is not enough.
5 · ARIA
Is ARIA eligible? What IOMA does and what your advisor does.
Yes: ARIA is among the software eligible for the 2026 hyper-depreciation, and we checked it with our own advisor. ARIA MES/SCADA belongs to the category that Annex V names. The outcome on your investment depends on the project and on your company, though, so the requirements are checked on your project with your advisor.
ARIA is bought with a perpetual licence, with maintenance, support and updates included for five years, and not with a subscription. How to treat licence, commissioning and included service, depending on the payment formula chosen, is for your advisor to decide.
IOMA · the technical side
Interconnection diagram, software and machine-link specifications, documentation for the appraisal, and proof that the data really arrives from the field.
Appraiser or certification body · the appraisal
An engineer or an industrial expert registered in the professional register, or an accredited certification body, proves the asset's characteristics and the interconnection.
Statutory auditor · the accounting certification
Attests that the expenses were incurred and match the company's accounting records.
Your tax advisor · the entitlement
Assesses whether and how much is due, prepares the GSE filings and follows the depreciation plan. IOMA does not give tax advice.
They are all written in the decree: none needs a trick, all need you not to improvise.
Missing a deadline
Failing to send the filings and supplements within the deadlines and in the manner required means the procedure is not completed (art. 3). The confirmation is due sixty days after the GSE's positive outcome, the completion by 15 November 2028.
Declaring an interconnection that is not there
The appraisal proves the interconnection and the GSE checks that the work done matches the declarations (art. 9). A missing requirement, or irregular documentation for reasons attributable to the company, means forfeiting the benefit (art. 10).
Not keeping the documents
Appraisals, statements, invoices and transport documents must be kept and made available for audits. Failing to keep them is a ground for forfeiture (arts. 9 and 10).
Mistaking a fee for an asset
Subscription software is a service cost and stays outside the uplift. If the offer you are evaluating is a fee, ask the vendor whether a purchasable licence exists and your advisor how it would be treated.
7 · What changed
How is it different from Transizione 5.0?
The Transizione 5.0 credit is closed: bookings stopped on 31 December 2025. The 2026 hyper-depreciation replaces it with a different mechanism: a cost uplift, not a credit, and with no obligation to prove a reduction in energy consumption for Annex IV and V assets. The energy part of the measure covers another category of investment, plants for self-production of energy from renewable sources intended for self-consumption (art. 8 of the decree).
If you already have meters and an energy baseline, keep them: they help you run the plant better, but they are not a requirement of the incentive.
Sources of this guide: Law 199 of 30 December 2025, art. 1, paragraphs 427-436 and Annex V; MIMIT-MEF inter-ministerial decree of 7 May 2026; MIMIT directorial decrees of 10 June, 20 July and 14 October 2026. The rules may be clarified by new decrees and circulars: this guide is general information, not tax advice.
FAQ
Frequently asked questions on the 2026 hyper-depreciation and software
Questions Plant Managers ask before starting an MES/SCADA project.
Is MES or SCADA software eligible for the 2026 hyper-depreciation?
Yes, if it meets the conditions. It falls among the intangible assets of Annex V to Law 199/2025, whose letter d) names SCADA systems and MES systems; it must be new, interconnected with the company's production management system, and completed between 1 January 2026 and 30 September 2028. The sworn technical appraisal proves its characteristics and the interconnection. Entitlement and amount depend on the project and the company, so they are checked with your own advisor.
How much is the hyper-depreciation worth on €100,000 of software?
The uplift is 180% on the part of the investment up to €2.5 million: the depreciable base rises from €100,000 to €280,000. At a 24% IRES rate, the uplift lowers the tax bill by €43,200 over the depreciation years. It is not a tax credit and you only benefit with taxable income: the real figure has to be run on your accounts, with your advisor.
Do I need to prove energy savings for the 2026 hyper-depreciation?
No. For Annex IV and V assets the decree of 7 May 2026 sets no energy-savings thresholds: it requires the assets to be new, interconnected with the production management system, and backed by an appraisal and an accounting certification. Energy only comes in for plants that self-produce from renewable sources, which are another investment category. The energy-savings requirement belonged to Transizione 5.0, closed at the end of 2025.
Does subscription software (SaaS) qualify for the hyper-depreciation?
Usually not. The benefit covers purchased assets, and the implementing decree did not extend the uplift to fees for as-a-service software: a subscription remains a service cost, deductible in the ordinary way. It is a point to check with your advisor on the actual offer.
Is ARIA eligible for the 2026 hyper-depreciation?
Yes: ARIA is among the software eligible for the 2026 hyper-depreciation, and ARIA MES/SCADA belongs to the category that Annex V names. It is bought with a perpetual licence, not a subscription. The requirements depend on the project and on your company, so they are checked with your advisor: IOMA provides the technical side, not the assessment of the tax benefit.
Is the sworn appraisal needed for software too?
Yes. The decree requires the sworn technical appraisal, or the statement of an accredited certification body, for Annex IV and V assets, and sets no amount thresholds. It is issued by an engineer or an industrial expert registered in the professional register. The accounting certification of a statutory auditor is also required.
By when must the investment be completed?
Investments completed from 1 January 2026 to 30 September 2028 count, and the completion filing must be sent to the GSE by 15 November 2028 in any case. Before that come the preliminary filing and the confirmation, to be sent within sixty days of the GSE's positive outcome and with the 20% down payment already made.
Can I use the hyper-depreciation to upgrade a plant already in production?
Yes, for new assets. New software that sits alongside or replaces the existing one can qualify if it meets the conditions, in particular the interconnection; software already in use cannot. You do not need to prove energy savings.
What does IOMA do and what does my advisor do?
IOMA provides the technical side: interconnection diagram, software specifications, documentation for the appraisal, and proof that the data really arrives from the field. The appraisal is signed by a qualified professional or a certification body, the accounting certification by a statutory auditor, and the assessment of entitlement, amounts and GSE filings is for your tax advisor. IOMA does not give tax advice.
Describe the line and the problem on a 30-minute technical call: we tell you straight away whether it's in our wheelhouse. We typically reply within 24 hours. From the first call to commissioning, you speak to the same person.