New 2026 Hyper-Depreciation (Iperammortamento) in Italy

For businesses subject to Italian tax: the 2026 Budget Law introduced the new Iperammortamento (hyper-depreciation), an incentive that replaces and extends the earlier Transizione 4.0 and Transizione 5.0 schemes, formerly known as superammortamento. It allows businesses to increase the tax-deductible cost of investments in capital goods, software and Artificial Intelligence infrastructure.

• It explicitly covers generative AI, Large Language Models, decision-making AI agents (Agentic AI) and MLOps platforms
• GPU servers, HPC clusters and edge computing infrastructure dedicated to Artificial Intelligence are also eligible
• Software must be «Made in EU/EEA», meaning at least 50% of its value is produced by European parties: a requirement that custom development by an Italian supplier such as Marco.Soft fully meets
• SaaS subscription fees are excluded; traditionally licensed software, in-house development and on-premise installations capitalised on the balance sheet are eligible, which is exactly the custom development model we offer
• Open to all businesses with business income, regardless of legal form, size and sector

Reference law: Italian Law no. 199 of 30 December 2025 (2026 Budget Law), art. 1, paragraphs 427-436 – the incentive applies to investments made from 1 January 2026 to 30 September 2028, under the implementing rules of the interministerial decree of 7 May 2026. Official information on the website of the Italian Ministry of Enterprises (MIMIT, in Italian).

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The information above is for general guidance and is not tax advice: we support you with the technical assessment of the project's eligibility, while for regulatory and tax matters we recommend you also consult your accountant or trusted advisor.