Iperammortamento 2026: How Italy's Super-Depreciation Works

The Iperammortamento 2026 is an Italian tax measure: an uplift of the tax-recognised cost of 180% (up to 2.5 million euros), 100% (up to 10 million) and 50% (up to 20 million) on 4.0 capital goods purchased between 1 January 2026 and 30 September 2028. The rule sits in paragraphs 427-436 of Italian Law 199/2025; the implementing decree was signed on 4 May 2026.

From 1 January 2026 the framework of incentives for buying professional machinery in Italy changed. The old Transizione 4.0 and 5.0 tax credit was replaced by a new measure, the Iperammortamento 2026, which works differently but can deliver a significant tax benefit. If your company is based in southern Italy the advantage is greater still, thanks to combining it with the ZES Unica credit and the Nuova Sabatini. In this guide we explain which machines qualify, how to calculate the benefit step by step and what procedure to follow with the GSE so as not to lose it.

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The Iperammortamento 2026 replaces the earlier Italian tax credits for 4.0 capital goods and Transizione 5.0. The main difference is the mechanism: the old credit was offset on the F24 form, while the new uplift acts on depreciation and translates into less income tax on business profits across the life of the asset. The tax-recognised cost of the machine is increased (the "uplift"), generating higher depreciation charges and therefore a larger deduction. On a CNC lathe costing 30,000 euros, for example, the 180% uplift takes the tax cost to 84,000 euros: that is 54,000 euros of extra deduction spread across the depreciation years.

All holders of business income can access it, whatever their legal form, sector or size, provided they have production facilities in Italy. That includes limited companies, partnerships, sole traders and professionals producing business income. Excluded are companies in voluntary liquidation, bankruptcy or composition without continuity, and those subject to disqualification sanctions under Italian D.Lgs. 231/2001. Access is conditional on compliance with Italian workplace safety rules and on regular payment of social security contributions.

The relief applies to new assets listed in Annexes IV and V of Italian Law 199/2025, provided they are interconnected with the company's production management system. For machine tools, numerical control is the deciding factor.

Qualifying machines include CNC lathes (for example the Bernardo CK series with Siemens 808D Advanced control), CNC milling machines, vertical machining centres, CNC grinders and automatic bandsaws. A Bernardo CK 360 x 750 CNC lathe at 27,494 euros falls under Annex IV group 1 letter a. Not qualifying are centre lathes with only a DRO digital readout, pillar drills and all manual machines, unless upgraded to numerical control.

Qualifying machines include CNC press brakes, CNC hydraulic press brakes, motorised CNC hydraulic shears, CNC punching machines and laser, plasma and waterjet cutting systems. Rolling machines, tube benders, bead rollers and manual shears in base versions do not qualify.

Qualifying machines include CNC routers, pantographs, automatic CNC panel saws and edgebanders, laser systems for wood and panel saws in CNC versions. Surface planers, bandsaws, mitre saws and wood lathes in manual versions do not qualify.

To qualify, a machine must have five mandatory features plus at least two out of three further ones.

The five mandatory ones: control via CNC or PLC; interconnection with factory systems including remote loading of instructions; automated integration with the logistics system or the supply network; a simple human-machine interface; compliance with the most recent safety parameters.

The three further ones, of which at least two are needed: remote maintenance or remote control; continuous monitoring through sensors; integration with simulation systems. In practice the machine must exchange data in both directions with the management system through protocols such as OPC-UA or Modbus and be uniquely identified on the network. The requirement must be maintained throughout the benefit period.

The numbers change a great deal according to three factors: the size of the investment, the company's tax rate and the region of the operating site. Let us look at three realistic scenarios.

Case 1. Machine shop in Lombardy, CNC lathe costing 30,000 euros, limited company. The 180% uplift applies to the whole amount, because we are below the 2.5 million threshold. Uplift: 54,000 euros. IRES saving at 24%: 12,960 euros spread across the depreciation period.

Case 2. Structural steelwork firm in Campania, CNC press brake costing 100,000 euros, small enterprise. Combined with the ZES Unica credit at 60%. Nominal ZES credit: 60,000 euros, reduced to 60% by the pro-rata adjustment (prudent 2026 estimate): 36,000 euros effective. Iperammortamento base net of that: 64,000 euros. Uplift of 180%: 115,200 euros. IRES saving at 24%: 27,648 euros. Estimated total recovery: around 64,000 euros on 100,000 invested, over 60% of the cost.

Case 3. Joinery in Puglia, CNC router costing 50,000 euros, small enterprise, with Sabatini 4.0. ZES credit of 60% reduced to 60%: 18,000 euros. Sabatini 4.0 contribution (~10%): 5,000 euros. Iperammortamento base net of those: 27,000 euros. Uplift of 180%: 48,600 euros. IRES saving at 24%: 11,664 euros. Total recovery: around 35,000 euros on 50,000, roughly 70%.

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Companies based in Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sicily and Sardinia can combine the ZES Unica tax credit with the Iperammortamento. The rate depends on the region and the size: in Campania, Calabria, Puglia and Sicily a small enterprise reaches 60%, a medium one 50%, a large one 40%. In Basilicata, Molise and Sardinia the rates are 50%, 40% and 30%. In Abruzzo 35%, 25% and 15%. The combination rule set out in paragraph 431 requires the Iperammortamento base to be calculated net of the ZES credit received on the same expenditure. The ZES filing goes to the Agenzia delle Entrate, the Italian tax authority; for 2026 the window runs from 31 March to 30 May, using tax code 7034 on the F24 form. The credit is scaled back in proportion to total applications: in 2025 the effective coefficient was 60.38%, the 2026 one will be known after July 2026.

The Nuova Sabatini is an Italian interest subsidy for SMEs that buy capital goods through a five-year loan or lease. For 4.0 and green assets the effective contribution is around 10% of the investment; for micro and small enterprises in the Mezzogiorno it rises to about 15%. It is fully combinable with the Iperammortamento and the ZES Unica. Applications are made through a participating bank. The Italian 2026 Budget Law refinanced the measure with 650 million euros for 2026 and 2027.

Access to the benefit runs exclusively through the platform of the GSE, the Italian body that manages the measure on behalf of the Ministry. You enter the Customer Area with SPID or CIE, the Italian digital identities. The sequence involves five mandatory filings.

The advance filing must be submitted before the purchase order: you state the company, the production facility and the planned investments. The GSE replies within 10 days. The confirmation filing is sent within 60 days of a positive outcome, after paying a deposit equal to 20% of the cost. The completion filing is sent by 15 November 2028 and certifies the technical appraisal and the accounting certification. On an ongoing basis, two annual monitoring filings are also required: one by 20 January on the investments made, the other by 30 June with the depreciation schedule.

Three main documents are needed to obtain and keep the benefit. The sworn technical appraisal, drawn up by an engineer or industrial technician on the Italian professional register, certifies the asset's technical features and the actual interconnection: under the implementing decree it is mandatory for any amount. The accounting certification from a statutory auditor certifies that the expenditure was actually incurred. The invoice must carry the wording "Bene agevolabile ai sensi dell'art. 1, comma 427, L. 199/2025".

The four most common mistakes that void the relief are: ordering the asset before sending the advance filing to the GSE; losing 4.0 interconnection after purchase; missing the ZES credit reservation window (for 2026 it closes on 30 May); failing to keep the invoices bearing the correct wording and the machine's telematic logs, which are needed for later checks. Losing the requirements during the benefit period means the amounts already deducted are clawed back, with interest.

At Krollit we have worked for nineteen years with machine shops, joineries and structural steelwork firms across Italy. With the Iperammortamento 2026 we are getting daily enquiries from companies weighing up an investment, above all from the Mezzogiorno where combining it with the ZES Unica makes a real difference. That is why we built an online calculator that checks a machine's eligibility in three steps and estimates the combined recovery. We identify the assets in our catalogue that fall under Annexes IV and V, prepare the technical interconnection documentation and support customers through the GSE filings. We distribute ten international brands including Bernardo Maschinen, Laguna Tools, Güde, Flott and Record Power.

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The calculator includes every eligible Krollit machine, the ZES rate for your region and any Sabatini contribution.