Is the 2026 iperammortamento a tax credit?

No. It is an uplift of the tax-recognised acquisition cost, which increases the depreciation charges deductible for income tax purposes only. It is not offset in F24 the way Transizione 4.0 and 5.0 were: it is deducted in the tax return along the asset's depreciation schedule.

What is 180% actually worth?

On a 100,000 euro asset the uplift brings the tax-recognised cost to 280,000 euro. At 24% corporate tax the total tax saving is around 43,200 euro, but spread across the asset's depreciation years rather than received up front.

Can I combine it with other Italian incentives?

Generally yes: combination with other national and European incentives is allowed if the supports do not cover the same cost shares and the total does not exceed the cost incurred. Combination on the same asset with the 4.0 or 5.0 tax credit is excluded. The arithmetic must be done case by case with your accountant.

Can the funds run out while I prepare the application?

Not in the sense of a window closing. There is no allocation that saturates at booking stage: the measure produces estimated forgone tax revenue, it does not draw down a depleting pot. The deadlines to respect are procedural, in particular the 60 days for confirmation and 30 September 2028 for the investments.

Does software qualify?

It depends on how you acquire it, not on what it does. Software bought outright or licensed for a multi-year or indefinite term can be recorded as an intangible asset and may qualify, if it meets the interconnection requirements of Annex V. A SaaS fee or cloud subscription is an operating cost for a continuous service and remains excluded.

Iperammortamento 2026: how the Italian super-deduction actually works

From 1 January 2026 the Transizione 4.0 and 5.0 tax credits are replaced by an uplift of the deductible cost, up to 180%. The mechanism changed, not just the rate: there is no longer an offset in F24, the benefit is deducted in the tax return over the asset's depreciation. This page explains who can use it, on what, and through which steps — with figures taken from the law rather than from a summary.

Content reviewed on 28 July 2026

In one line

It is not a tax credit: it is an uplift of the asset's tax-recognised cost, which increases the deductible depreciation charges. The benefit does not arrive in cash, it arrives in the tax return.

Three rates, applied per tranche

The uplift applies by bracket, not to the total amount. A 12 million investment does not get 50% on everything: it gets 180% on the first 2.5 million, 100% on the next 7.5 and 50% on the last 2. This is the most common mistake in secondhand coverage, and it changes the arithmetic considerably.

The tax benefit column assumes corporate tax at 24% and is indicative: it depends on your effective rate and on having enough taxable income.

Investment bracket	Uplift	Indicative benefit (24% tax)
Up to 2.5 million euro	+180%	43.2% of cost
Above 2.5 up to 10 million	+100%	24% of cost
Above 10 up to 20 million	+50%	12% of cost

Who can access it

All resident businesses and permanent establishments based in Italy, regardless of legal form, sector, size and tax regime. There is no list of eligible activity codes to check.

Entitlement is conditional on compliance with workplace safety rules and on correct payment of social security contributions.
Investments in production facilities located abroad are excluded, even if they belong to the same entity.

On what: the two families of assets

The first family is new tangible and intangible capital assets under Annexes IV and V, interconnected with the company's production management system or supply network. Interconnection is not a formality: it is the requirement that qualifies the asset, and it must be demonstrated in the appraisal.

The second family is assets for self-production of renewable energy for self-consumption, including storage systems, sized within 105% of the average annual energy requirement of the previous financial year.

For software the rule discriminates by contract, not by technology: multi-year or perpetual licences qualify, SaaS fees and cloud subscriptions do not. It is the point that misleads most companies, and we explain it at length on a dedicated page.

What cannot be combined

The uplift can be combined with other national and European subsidies on the same costs, provided the supports do not cover the same cost shares and the total does not exceed the cost actually incurred.

It does not apply to investments benefiting from the 4.0 or 5.0 tax credit (art. 1, paragraph 446, Law 207 of 30 December 2024). On a given asset you choose one or the other.

The dates that matter

Step	When
Eligible investments	1 January 2026 to 30 September 2028
GSE platform opens for bookings	12 June 2026
Confirmation notices open (20% down payment)	21 July 2026
Deadline for the completion notice	15 November 2028

One thing almost everyone gets wrong

You will find many pages telling you to hurry because the funds are running out. The overall endowment is around 9.7 billion, but unlike Transizione 5.0 there is no pot that drains as bookings come in: this is an uplift of deductibility, producing forgone tax revenue spread across the depreciation years, not a credit drawn from a ring-fenced fund.

The real urgency is yours: the investment window closes on 30 September 2028 and the confirmation must be sent within 60 days of a positive outcome. Those are your deadlines, not the Treasury's.

The GSE application, step by step

The three notices, the 60 days to confirm, the 20% down payment and who signs what.

Eligible custom software

Why SaaS is excluded and how a development contract should be structured so it is not.

Frequently asked questions

Is the 2026 iperammortamento a tax credit?: No. It is an uplift of the tax-recognised acquisition cost, which increases the depreciation charges deductible for income tax purposes only. It is not offset in F24 the way Transizione 4.0 and 5.0 were: it is deducted in the tax return along the asset's depreciation schedule.
What is 180% actually worth?: On a 100,000 euro asset the uplift brings the tax-recognised cost to 280,000 euro. At 24% corporate tax the total tax saving is around 43,200 euro, but spread across the asset's depreciation years rather than received up front.
Can I combine it with other Italian incentives?: Generally yes: combination with other national and European incentives is allowed if the supports do not cover the same cost shares and the total does not exceed the cost incurred. Combination on the same asset with the 4.0 or 5.0 tax credit is excluded. The arithmetic must be done case by case with your accountant.
Can the funds run out while I prepare the application?: Not in the sense of a window closing. There is no allocation that saturates at booking stage: the measure produces estimated forgone tax revenue, it does not draw down a depleting pot. The deadlines to respect are procedural, in particular the 60 days for confirmation and 30 September 2028 for the investments.
Does software qualify?: It depends on how you acquire it, not on what it does. Software bought outright or licensed for a multi-year or indefinite term can be recorded as an intangible asset and may qualify, if it meets the interconnection requirements of Annex V. A SaaS fee or cloud subscription is an operating cost for a continuous service and remains excluded.

You need software that actually qualifies

If the system, portal or integration you are evaluating has to be eligible, the contract matters as much as the code. We build custom software with multi-year licensing and the technical documentation the appraiser needs.

See how we approach it

Sources

This page is informational and does not constitute tax advice. The authoritative texts are Italian Law 199 of 30 December 2025 (art. 1, paragraphs 427-436, and Annexes IV and V), the interministerial decree of 7 May 2026 and the MIMIT directorial decree of 10 June 2026. We are engineers: we know how to build and document interconnected software, we do not replace your accountant. The sworn technical appraisal and the accounting certification must be signed by licensed professionals, which we are not.