The 2026 Budget Law allocates €4 billion for a new Hyper-Depreciation measure designed to support companies investing in Industry 4.0 assets and green projects. The scheme will fund the purchase or leasing of tangible and intangible 4.0 assets connected to company systems, as well as investments in renewable energy self-production. The incentive increases the acquisition cost by: 180% for investments up to €2.5 million, 100% for investments between €2.5 million and €10 million, 50% for investments between €10 million and €20 million. For investments aimed at achieving ecological transition objectives, higher rates apply: 220% for investments up to €2.5 million ,140% for investments between €2.5 million and €10 million, 90% for investments between €10 million and €20 million . The measure will be effective throughout 2026, pending approval of the Budget Law and implementing decree for full activation.