Italy's 2026 incentives · Hyper-depreciation

Hyper-depreciation 2026: we deliver the technical side. You deliver the measurable energy savings.

The Transizione 5.0 credit closed at the end of 2025. For investments from 2026, Italy's Budget Law introduced a new hyper-depreciation scheme: it boosts the deductible cost of Industry 4.0 assets by up to 180% when paired with energy efficiency. We design the automation and supervision architecture, produce the data the certifier expects, and stay alongside the company to the end.

Why it actually pays

Three benefits that compound, starting month one.

Up to 180% boosted deductible cost

The new hyper-depreciation increases the tax-deductible cost of Industry 4.0 capital goods, with higher tiers when the investment delivers measurable energy savings.

Stackable with other incentives

In many cases the incentives stack with renewable self-consumption rebates and regional tools, amplifying ROI.

Consumption visibility that pays back fast

Even without the tax benefit, tracking consumption and OEE reduces waste, unplanned downtime, and line energy costs from the first operating quarter.

What we do, technically

Engineering work that produces the data the incentive requires.

Every intervention is built to do two things at once: cut consumption and generate the measurable documentation the certifier will asseverate.

Energy consumption monitoring

PAC3200/PAC3220/PAC3225 diagnostics, dedicated gateways, SCADA integration: a solid consumption baseline per line, process, and shift — the dataset the certifier expects.

MES with OEE and process losses

Availability, performance, quality: OEE is computed from field data, not estimated. Losses surface by cause and shift, and translate into measurable corrective actions.

Energy-aware SCADA

Dashboards with per-machine consumption, alarms on absorption anomalies, pre/post baseline comparisons. The same SCADA layer serves operators, supervisors, and energy managers.

Predictive maintenance on process data

Vibration, temperature, current draw: early anomalies become planned interventions. Downtime drops, critical assets last longer — with consumption and scrap reductions on top.

Shop-floor HMIs oriented to savings

Operators see what drives consumption and quality: changeover, scrap, downtime. They become active in cutting losses, not just program executors.

IT/OT integration for reporting

Field data aggregated and available to ERP, energy reporting systems, and certifying bodies where needed. One coherent, traceable source.

How we work together

Four steps, from baseline to certification.

  1. Step · 01

    Assessment and baseline

    Site visit, line mapping, identification of energy-intensive equipment, consumption baseline. Without a baseline there is no certification possible.

  2. Step · 02

    Technical design

    Schematic of the digital architecture: PLC, SCADA, MES, energy gateways. Documentation the certifier will use for asseveration and the company will retain for audits.

  3. Step · 03

    Implementation and commissioning

    Installation, configuration, integration with existing systems, operator training. Commissioning with verifiable KPIs and a post-intervention baseline.

  4. Step · 04

    Certification support

    Full technical documentation, pre/post consumption data, support to the appointed certifier. We continue to monitor the plant via secure industrial teleservice.

Frequently asked questions

Concrete answers on Transizione 5.0 and 2026 incentives.

How does Italy's 2026 hyper-depreciation work?

Italy's 2026 Budget Law replaced the Transizione 5.0 credit with a hyper-depreciation scheme. It uplifts the deductible cost of Industry 4.0 capital goods by up to 180% when the investment is paired with a measurable reduction in energy consumption. In practice: more deductible depreciation, lower taxes over the asset's life. Requirements, tiers, and procedures are set by MIMIT implementation decrees.

What changed between Industry 4.0 and Transizione 5.0?

Transizione 5.0 kept the tax-credit framework on Industry 4.0 assets but added a condition: the investment had to generate a measurable reduction in energy consumption (≥3% at site level or ≥5% on the affected process). The same principle — digitization paired with energy efficiency — remains at the core of the 2026 hyper-depreciation, with the tax benefit scaling with the savings achieved.

Which of IOMA's technical interventions qualify for the 4.0 incentives and hyper-depreciation?

MES and SCADA systems that measure OEE, process losses and energy consumption per line; point monitoring of electrical loads via Siemens PAC meters or dedicated gateways. Predictive maintenance based on process and vibration anomalies; shop-floor HMIs that highlight waste; ERP integration to close the Plan-Do-Check-Act loop. Every intervention is designed to produce measurable data consistent with the baseline the incentive requires.

Does IOMA handle the asseverated technical report?

The asseverated technical report is the responsibility of a qualified professional (chartered engineer or certified Energy Manager / EGE) or a certifying body. IOMA provides all technical documentation, network diagrams, system specifications, pre/post energy baselines, and operational support so the certifier can produce a solid report. We already work with trusted certifiers in Piedmont and Lombardy and can connect them to the company.

What are the deadlines for Transizione 5.0? Is it still open?

No: credit bookings closed on December 31, 2025, and reporting on completed investments was due by February 28, 2026. For investments from 2026 onwards, Italy's Budget Law introduced a new hyper-depreciation scheme ('iperammortamento'), with an enhanced deduction of up to 180% for Industry 4.0 assets combined with energy efficiency. Procedures and requirements are set by MIMIT implementation decrees and FAQs — always verify the official portal.

Can hyper-depreciation be used to upgrade a plant already in production?

Yes. The incentive covers both new investments and retrofits on existing lines, as long as they produce measurable energy savings. Typical retrofit work on plants in production: replacement of obsolete PLCs and drives with energy-aware architectures, addition of SCADA for consumption monitoring, MES to reduce scrap and downtime, and predictive maintenance to extend the life of critical assets.

Rates, thresholds, and deadlines for Italy's incentives (Transizione 5.0 before, the 2026 hyper-depreciation now) are set by MIMIT decrees and can change with implementation circulars. The content of this page is informational only — for a binding evaluation of the tax benefit we recommend consulting your tax advisor and/or a qualified certifier. IOMA provides the technical work and supporting documentation, not tax advice.

Got an investment to frame inside the 2026 incentives? Write to us — we start from a free on-site assessment.

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A guide that goes deeper on this topic.

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