In an economic context characterized by rapid technological evolution and increasingly environmentally sustainable competitiveness-oriented regulations, the digitization and technological transformation of businesses represent an essential strategic imperative. These levers not only allow for the optimization of production processes, enhancement of operational efficiency, and reduction of structural costs, but they also serve as the cornerstone for accessing public incentives aimed at promoting innovation, safety, and ecological transition.
CONTENT
1st Module Hyper-Depreciation of Investments from “Industry 4.0 and 5.0”
Article 1, paragraphs 427 to 436, of the “2026 Budget Law” provides for the reintroduction, with some modifications, of the increased fiscal depreciation for investments in new, tangible and intangible capital goods, functional to the technological and digital transformation of businesses (“Industry 4.0 and 5.0“), also known as “Hyper-depreciation“.
The examined benefit replaces the previous tax credits recognized by the “National Transition Plans 4.0 and 5.0“.
The incentive concerns business income holders who make investments, from January 1, 2026, to September 30, 2028, in capital goods included in the lists of Annexes IV and V to the 2026 Budget Law, or in tangible goods aimed at self-production of energy from renewable sources, intended for self-consumption, directed at production facilities located within the State’s territory.
The measure of the increase is differentiated in relation to the amount of the investment, according to a “tiered” logic. The acquisition cost is increased by:
- 180% for investments up to 2.5 million euros (tax savings of 43.2%);
- 100% for investments over 2.5 million euros and up to 10 million euros (tax savings of 24%);
- 50% for investments over 10 million euros and up to 20 million euros (tax savings of 12%).
Program
-
- Regulations
- Prerequisites
- Eligible beneficiaries and EXCLUDED SUBJECTS
- ELIGIBLE INVESTMENTS (types and groupings) and ineligible ones
- Forms of incentivized investment and related TIME of EXECUTION
- MEASURE of the INCENTIVE, methods and terms of enjoying the contribution
- Documentary obligations for control purposes
COMMUNICATION to the “G.S.E.” preliminary to enjoying the bonus
2nd Module “OT23 Model” and “ISI Inail 2025 Call for Workplace Safety” and compatibility with Hyper-Depreciation incentives
Analysis of interventions, eligible within the scope of workplace safety, aimed at obtaining the ‘INAIL discount’ 2026 on the insurance premium.
“ISI Inail 2025 Call” for the implementation of projects for the documented improvement of workers’ health and safety conditions. The following projects are eligible for the incentive:
- the reduction of technopathic risks;
- the adoption of organizational and social responsibility models;
- the reduction of accident risks;
- the remediation of materials containing asbestos;
- micro and small enterprises operating in specific sectors of activity;
- micro and small enterprises operating in the primary production sector of agricultural products.
3rd Module Regional Call for Waste Production Reduction and compatibility with Hyper-Depreciation incentives
The following are included in the scope of the non-repayable grant under analysis:
- the development of reuse networks as well as the establishment of reuse centers;
- the reduction of waste in production processes from an industrial symbiosis perspective;
- the promotion of interventions, including at the industrial level, for the maintenance, repair, or regeneration of goods;
- the promotion of technologies and practices to reduce food waste at all points of the supply chain;
- the creation of a production/use chain for by-products;
- the reduction of the hazardousness of the waste produced.
OBJECTIVES
The course will provide all the essential information on eligibility and access to the grant, with particular focus on managing mandatory communications. It will take a practical, tailored approach designed to meet the specific needs of your business operations.
LEARNING OUTCOMES
At the end of the course, participants will be sufficiently prepared to implement technological transformation strategies, enhancing synergies between tax incentives and regional contributions, in order to achieve long-term ‘sustainable competitiveness.’