Grants and deadlines · Practice
Hyper-depreciation 2026: software and eligible investments
The new Transizione 5.0 scheme increases the tax-deductible acquisition cost of eligible assets. It covers investments from 1 January 2026 to 30 September 2028. Software must fit the specified annexes and be interconnected with company systems.
Produzione Moderna editorial team · Published · Updated · 1 min read
Before proceeding
- Eligible asset category.
- Interconnection with company systems.
- Purchase and communication sequence.
Compare the options
| Measure or option | Status or deadline | When it fits | Next action |
|---|---|---|---|
| Software | Annex V | Productive asset meeting the requirements. | Document its function and interconnection. |
| Tax benefit | Larger deduction | Reduction in taxable income. | Calculate the effect in the company tax plan. |
Identify the purchased asset
Ask the supplier to describe the software, its function and the Annex V category it falls under. A generic quote for a digital project does not allow this check.
Describe the interconnection
List the systems the asset exchanges data with and the processes it supports. For example, describe how an order enters the system and where its status is returned. Agree with the supplier which records to keep to document the intended connection.
Calculate the tax effect
The incentive reduces taxable income through a larger deduction. Have its effect calculated within the company’s tax plan, separately from the cash needed to purchase and implement the asset.
Prepare the communications
MIMIT directs applicants to the GSE platform. Assign someone to check the sequence of booking, confirmation and completion communications.
Separate project costs
Keep software, integrations, services and content itemised. This helps identify eligible purchases and schedule the work the company funds directly with the studio.
Have the asset category, systems to connect and planned delivery tests attached to the estimate.
Frequently asked questions
Which investment period is covered?
Investments made from 1 January 2026 to 30 September 2028.
Is it a credit offset through F24?
The scheme increases the tax deduction for eligible assets; it is not a credit offset through F24.
Sources and references
Consult the official sources for the facts and guidance on this page.
- MIMIT — Nuovo Piano Transizione 5.0, Iperammortamento
Meccanismo, beni, interconnessione, periodo, piattaforma e decreti attuativi.
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