Hyper – Amortization 2026
OnJanuary 1, 2026, the newHyper-amortization 2026 will come into effect, replacing the "Industry 4.0" and "Transition 5.0" tax credits.
This incentive is designed tosupport the technological modernization of Italian companies, while promotingecological transitionandreducing energy consumption.
Objectives and goals
The new incentive plan has two objectives:
- Promotinginnovation and digitizationof production processes.
- Supportgreeninvestments aimed at reducing consumption and improving the energy efficiency of businesses.
How the incentive works
This is not an immediate tax credit, but rather an off-balance sheet increase in the cost of the capital asset that the company can depreciate for tax purposes. The advantage is realized through higher tax depreciation, which reduces taxable income (for IRES/IRPEF purposes) during the depreciation periods. It does not apply to IRAP.
Surcharge rates
The rates vary depending on the size of the investment and whether the investment meets "green" requirements (reduction in energy consumption). Below are the standard and "enhanced green" versions:
| Investment Range | Standard Surcharge | “Green” surcharge |
| Up to €2.5 million | +180% | +220% |
| Over €2.5 million and up t s of €10 million | +100% | +140% |
| Over €10 million and up t r €20 million | +50% | +90% |
There is no surcharge for amounts over €20 million.
Eligible assets and installations — with a focus on photovoltaics
- New tangible assets that are instrumentalto the business activity are eligible.
- Specifically for photovoltaics/self-consumption: this includes systems for the production/storage of energy from renewable sources, including photovoltaic modules.
- To obtain the "green" bonus, the investment must allow for a reduction in energy consumption:
- at least3%for the production facility, or
- at least5%for the business processes involved.
- Specific technical requirements may be stipulated (e.g., module efficiency, EU origin) — as already indicated in your introduction and confirmed by specialist sources.
Timelines and requirements
- The investment must be made betweenJanuary 1, 2026, and December 31, 2026. However, there is a "long deadline": if the order is accepted by December 31, 2026, and at least 20% of the deposit is paid, completion can be byJune 30, 2027.
- Beneficiary companies must be up to date with their social security contributions, not in liquidation/bankruptcy, and comply with workplace safety regulations.
- Implementing decrees/documentation (communications, checks, digital platform) will be activated — for example, through GSE.
Cumulability
The measure can be combined with other national or EU incentives,provided that there is no double subsidy on the same cost.
Illustrative example
A company invests €1,000,000 in a "green" photovoltaic system that meets consumption reduction targets.
- Surcharge +220% ⇒ tax-recognized cost €3,200,000.
- Depreciation (assuming 10%) ⇒ annual deductible amount €320,000 instead of €100,000.
- With an IRES tax rate of 24% ⇒ annual tax savings of approximately € (320,000–100,000)×24% = €52,800 (and so on for the years of amortization).
- The benefit is distributed over several years, not all in a single year.
Other useful elements
- The measure aims to accelerate the energy transition, including energy-intensive companies that were previously excluded from certain incentives.
- Importance of documentation: it will be necessary to demonstrate the actual reduction in consumption and/or the intervention implemented (e.g., through ESCo/EPC).
Key benefits for businesses
✅ Reduction in taxable income and tax burden.
✅ Incentive to invest in innovative and sustainable technologies.
✅ Access to the "green" bonus for low environmental impact interventions.
✅ Improvement in business competitiveness and plant value.
A real opportunity for SMEs with ISP Engineering
The 2026 Hyper-Amortization representsa great opportunity for small and medium-sized enterprisesthat want to innovate, digitize, and make their production more efficient.
With the support ofISP Engineering, it is possible to identifythe most advantageous interventionsand manageevery phase of the project, from technical design to tax consulting.
📞 Contact us to evaluate your "green" investment together.