Hyper-depreciation is the new scheme designed—in continuity with the Transition 4.0 and 5.0 Plans—to support the digital and green transformation of national manufacturing. This measure reintroduces the increased tax-deductible acquisition cost of eligible capital assets for computing depreciation write-offs and financial lease installments.
The tax relief applies to investments executed from January 1, 2026, to September 30, 2028.
We manage the entire process: from verifying technical requirements for 4.0 capital goods to operational interconnection with your management software (MES/ERP), reporting to GSE, up to issuing the mandatory technical expert reports and accounting certifications required to benefit from hyper-depreciation in complete safety.