Companies will soon be able to benefit from a new tax incentive “hyper-depreciation” supporting investments in advanced technologies and the green transition. The opening of the application window is expected shortly.

The measure is aimed at facilitating the acquisition—also through leasing—of tangible and intangible Industry 4.0 assets interconnected with company systems (including those sourced from outside the EU), as well as investments in renewable energy generation for self-consumption.

Under this scheme, the acquisition cost of eligible assets will be increased for tax purposes 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.

The incentive will apply to investments carried out between January 1, 2026 and September 30, 2028.

Overall, €9.7 billion has been allocated to support this measure over the period.