11 Jun 2026

Iperammortamento 2026-2028 (Italy's super-depreciation 2026-2028 scheme)

Up to 180% additional fiscal deduction on the cost of new capital goods: discover how to obtain it with our machines — a tax incentive for businesses investing in Italy

Italy's super-depreciation 2026-2028
Would you like more information?
Would you like more information?

Contact us to schedule an appointment with our experts

Contact us

From 1 January 2026, the new Iperammortamento (super-depreciation) 2026-2028 is in force: the Italian tax incentive that rewards businesses investing in 4.0 technology. The measure grants an increase in the fiscal cost of new capital goods of up to 180%, translating into concrete tax savings over the depreciation period.

Among the mandatory requirements for access is the interconnection of equipment to a digital management platform. Our machines, with NEMOSY® on board, are ready to meet this requirement from day one: discover how to combine the upgrade of your machine fleet with the fiscal advantage.

 

⚠️ PLEASE NOTE: 

🇮🇹 An Italian tax incentive

Available only to businesses taxed in Italy. NEMOSY® and our equipment are available worldwide — the tax benefit applies to investments made in Italy only.

 

What is the Iperammortamento (super-depreciation) 2026-2028 

Investing in 4.0 technology now pays off on the fiscal side too. This is the principle behind the new iperammortamento (super-depreciation): for every new capital good purchased, a business can deduct a significantly higher cost than the one actually incurred, with a direct benefit on its tax burden.

The incentive applies to investments completed between 1 January 2026 and 30 September 2028, and the more targeted your investment, the greater the benefit:

  • 180% additional deduction on the depreciable cost, on investments up to 2.5 million euros
  • 100% additional deduction on the depreciable cost, on investments from 2.5 to 10 million euros
  • 50% additional deduction on the depreciable cost, on investments from 10 to 20 million euros

 

The key requirement: interconnection

To access the incentive, purchasing a new machine is not enough: the asset must be interconnected with the company's management systems. It is precisely the interconnection to a digital platform for managing the machine fleet that qualifies the purchase as a 4.0 investment and makes it eligible.

NEMOSY®: the solution for interconnection

Our equipment integrates NEMOSY® (Nexus Monitoring System) as standard, the made in Italy cloud IoT platform that collects and centralizes the data of connected machines. Through a single access point, you keep your entire machine fleet under control from one place, in real time.

NEMOSY® is designed precisely to meet the interconnection requirement set out by the regulation: the interconnection is documented and compliant with 4.0 requirements, and operational from day one, because it is already integrated on board the machine. No additional work, no subsequent adjustments.

While NEMOSY® and our equipment are available to customers worldwide, the tax benefit described here applies to investments made in Italy. And the value goes beyond the fiscal advantage: with NEMOSY® you have real-time monitoring, predictive maintenance and energy management at your disposal — concrete tools to increase efficiency and reduce operating costs.

 

Italy's super-depreciation 2026-2028

 

Discover how to integrate NEMOSY® into your next purchases

The Iperammortamento 2026-2028 (super-depreciation) is a concrete opportunity to renew your machine fleet and reduce your tax burden. With our equipment and NEMOSY® on board, the interconnection requirement is already met, with no complications.

Our team supports businesses investing in Italy in making the most of this incentive, and helps customers everywhere get the full value of NEMOSY® on board.