Transition 5.0" Plan – Hyper-Depreciation 2026–2028

We track the evolution of support measures for investment in technologically advanced capital goods – from the National Industry 4.0 Plan to the current enhanced tax deduction measures – to guide companies toward the instrument that best fits their investment plan.

• Eligibility analysis: assessment of the eligible tangible and intangible assets and of the investment thresholds set by current legislation.
• Investment tax planning: estimate of the impact of the increase in the tax-recognized cost over the asset's depreciation schedule.
• Cumulability and coordination: assessment of compatibility with other active incentives (ZES, Nuova Sabatini, regional calls for funding), within the limits set by each measure.