Super-depreciation up to 180% of the fiscal cost of new 4.0 capital goods (Legge di Bilancio 2026)
Iperammortamento 2026 (beni strumentali 4.0)
Paid by MIMIT / Agenzia delle Entrate · 🇮🇹 Italy
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 3 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
1 document you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
Where this comes from
investimenti effettuati dal 1 gennaio 2026 al 30 settembre 2028; fino a 2,5 milioni di euro: 180%; oltre 2,5 e fino a 10 milioni di euro: 100%; oltre 10 e fino a 20 milioni di euro: 50%
https://www.mimit.gov.it/it/incentivi/nuovo-piano-transizione-5-0-iperammortamento
A researcher has read this record against the official page.
Last checked against the official page on 5 October 2026
Source: www.mimit.gov.it
Report an error Something wrong or out of date? Tell us.
Related reading: How to read a grant eligibility rule
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