{"id":5686,"date":"2026-01-20T11:59:56","date_gmt":"2026-01-20T10:59:56","guid":{"rendered":"https:\/\/solmeri.com\/?p=5686"},"modified":"2026-01-26T14:20:45","modified_gmt":"2026-01-26T13:20:45","slug":"iperammortamento-5-0-imprese","status":"publish","type":"post","link":"https:\/\/solmeri.com\/en\/2026\/01\/20\/iperammortamento-5-0-imprese\/","title":{"rendered":"Hyper-depreciation 5.0 for businesses until 2028"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5686\" class=\"elementor elementor-5686\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-672b60af e-flex e-con-boxed e-con e-parent\" data-id=\"672b60af\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fec3b03 elementor-widget elementor-widget-text-editor\" data-id=\"7fec3b03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2026 is the year of the <strong>Transition 5.0<\/strong>, and the Italian government has just extended the hyper-depreciation until 2028.<br \/>If you&#039;re an industrial entrepreneur looking to invest in digital machinery, robotics, control systems, and automation, this article will help you understand how to leverage this tax break to reduce your corporate tax burden.<\/p><h2><br \/>What is Hyper-Depreciation 5.0?<\/h2><p><br \/>Hyper-depreciation is a tax break that allows you to depreciate a capital asset (machinery, equipment, software) beyond its nominal value.<br \/>In practice:<\/p><ul><li><strong>Standard depreciation<\/strong>If you buy a \u20ac100,000 machine, you depreciate it over years at the standard rate (e.g. 5 years = \u20ac20,000\/year).<\/li><li><strong>Hyper-depreciation<\/strong>: with the 5.0 benefit, you amortize it for more than 100% of its value, up to 180% or 220% depending on the criteria.<\/li><\/ul><p>This means lower taxes on corporate profits and better cash flow.<\/p><h2>The percentages: 180% vs 220%<\/h2><p>The Government has established two levels of hyper-depreciation, based on the company&#039;s project.<\/p><h3><br \/>Basic hyper-depreciation: 180%<\/h3><p><strong>Who<\/strong>: Companies investing in Industry 5.0 machinery, systems, and software<br \/><strong>Rate<\/strong>: 50-180% for investments up to \u20ac2.5 million (percentage decreases with higher investments)<br \/>Example:<br \/>\u2022 Invest \u20ac100,000 in a 5.0 machine<br \/>\u2022 You can amortize \u20ac180,000 instead of \u20ac100,000<br \/>\u2022 In 5 years: \u20ac36,000\/year tax deductibility instead of \u20ac20,000<\/p><h3>Enhanced hyper-depreciation: 220%<\/h3><p><br \/><strong>Who<\/strong>: Companies investing in Industry 5.0 projects with proven energy reduction<br \/><strong>Requirements<\/strong>: reduction of energy consumption by at least 3% overall, or reduction of 5% on a single production process<br \/><strong>Rate<\/strong>: 90-220% for investments up to \u20ac2.5 million<br \/><strong>Advantage<\/strong>: if your project reduces consumption, the depreciation increases to 220%, that is, \u20ac220,000 instead of \u20ac100,000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d594653 elementor-widget elementor-widget-text-editor\" data-id=\"d594653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Technical requirements: what is \u201c5.0\u201d<\/h2><p>Not all machinery receives hyper-depreciation.<br \/>They must be \u201c5.0\u201d:<\/p><ul><li>\u2705 Digital and interconnected: equipped with IoT (Internet of Things) systems, connectable to company networks, with software control<\/li><li>\u2705 Highly controllable via software: advanced numerical control system<br \/>Advanced software interface, self-diagnosis capability<\/li><li>\u2705 Compatible with 5.0 architectures<br \/>Interoperable with corporate ERP\/MES: digital process traceability, smart manufacturing capabilities<\/li><li>\u2705 Energy efficient: power variability, energy recovery systems, real-time consumption monitoring.<\/li><\/ul><p><strong>Examples of permitted goods<\/strong>:<\/p><ol><li>Industrial machinery with advanced numerical control<\/li><li>Collaborative robotics and industrial automation<br \/>Intelligent Environmental Control Systems (HVAC)<\/li><li>High energy efficiency blasting benches<\/li><li>Automated handling systems<\/li><\/ol><h2>The dates: when to take advantage of them<\/h2><p><strong>By December 31, 2028<\/strong><br \/>Last date for making purchases\/investments, expenses incurred by this date benefit from hyper-depreciation<\/p><p><br \/><strong>By June 30, 2029 (Completion Clause)<\/strong><br \/>If you ordered the goods by the end of 2028 with an advance payment of \u226520%<br \/>You can complete the project until the end of June 2029<\/p><h2><br \/>How it works in practice<\/h2><p><strong>Step 1<\/strong>Identify the eligible asset. Verify that the machinery\/system is truly &quot;5.0&quot;: check the supplier&#039;s technical specifications, ensure it is equipped with advanced digital control, and verify energy efficiency certifications.<\/p><p><strong>Step 2: Estimate the benefit: <\/strong>with your accountant, calculate: value of the asset: \u20acX, applicable rate: 180% or 220%?, depreciable base: \u20acX \u00d7 rate, tax saving: Depreciable base \u00d7 IRPEF\/IRES rate.<br \/><strong>Concrete example<\/strong><br \/>\u2022 Good: \u20ac200,000 (5.0 machine with 3% energy reduction)<br \/>\u2022 Rate: 220%<br \/>\u2022 Depreciable base: \u20ac200,000 \u00d7 220% = \u20ac440,000<br \/>\u2022 IRES taxation: 24%<br \/>\u2022 Tax savings: \u20ac440,000 \u00d7 24% = \u20ac105,600<\/p><p><strong>Step 3: Make the investment<\/strong>: order the goods by December 31, 2028, pay the costs, receive the goods<\/p><p><strong>Step 4<\/strong>: accounting<br \/>Your accountant will account for: enhanced depreciation in the first (partial) financial year, then annual depreciation on the overall value.<\/p><p><b>Who can benefit<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\">companies resident in Italy<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">SMEs and large companies<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Manufacturing, industrial, artisanal activities<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Service activities if related to production<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">No self-employed professionals on the flat-rate scheme<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">No pure commercial activities (e.g. retail)<\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Hyper-depreciation works <\/span><b>otherwise<\/b><span style=\"font-weight: 400;\"> from the tax credit:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax credit<\/b><span style=\"font-weight: 400;\">Direct tax discount (\u20ac10k invested = \u20ac1,500 credit)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hyper-depreciation<\/b><span style=\"font-weight: 400;\">Increases tax deductible base (\u20ac10k invested = \u20ac18k-22k deductible = \u20ac4,300-5,300 savings)<\/span><\/li><\/ul><p><b>Advantage<\/b><span style=\"font-weight: 400;\">Hyper-depreciation is more advantageous if the company has high profits.<\/span><\/p><p><b>Attention: the constraints<\/b><\/p><p><b>Not combinable with other incentives<\/b><\/p><p><span style=\"font-weight: 400;\">If you use tax credit for the same asset, you cannot use hyper-depreciation<\/span><\/p><p><b>The good must be \u201cnew\u201d<\/b><\/p><p><span style=\"font-weight: 400;\">No used, no refurbished<\/span><\/p><p><b>It&#039;s not for all systems<\/b><\/p><p><span style=\"font-weight: 400;\">Pollution control systems: no hyper-depreciation (they have other incentives)<\/span><\/p><p><span style=\"font-weight: 400;\">Photovoltaic systems: different rules<\/span><\/p><p><b>Mandatory documentation<\/b><\/p><p><span style=\"font-weight: 400;\">Form 770, Income Tax Form, Technical Documentation<\/span><\/p><h2>Next steps<\/h2><p><span style=\"font-weight: 400;\">If you think your business could benefit from Industry 5.0 investments:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Talk to your accountant<\/b><span style=\"font-weight: 400;\">: Check the economic convenience in your case<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contact suppliers<\/b><span style=\"font-weight: 400;\">: Ask for specifics on the 5.0 compliance of the products<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Make an investment plan<\/b><span style=\"font-weight: 400;\">: By the end of 2028 to take advantage of the incentive<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Don&#039;t wait<\/b><span style=\"font-weight: 400;\">: The last 6-12 months could see spikes in orders<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">THE&#039;\u2019<\/span><b>hyper-depreciation until 2028<\/b><span style=\"font-weight: 400;\"> It&#039;s a concrete opportunity for companies looking to invest in technology, automation, and energy efficiency. The percentages (180%-220%) are significant and can generate significant tax savings.<\/span><\/p><p><span style=\"font-weight: 400;\">Time is on your side, but only until December 31, 2028. Start evaluating your investments today.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d8b0d5 e-flex e-con-boxed e-con e-parent\" data-id=\"1d8b0d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e25730 elementor-widget elementor-widget-text-editor\" data-id=\"3e25730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you are considering an investment, you can also consult the specific solutions available at our <a href=\"https:\/\/blastmanitalia.com\/\" target=\"_blank\" rel=\"noopener\">specialized partners<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Il 2026 \u00e8 l&#8217;anno della Transizione 5.0, e il Governo italiano ha appena esteso l&#8217;iperammortamento fino al 2028.Se sei un imprenditore industriale che vuole investire in macchinari digitali, robotica, sistemi di controllo e automazione, questo articolo ti aiuter\u00e0 a capire come sfruttare questa agevolazione fiscale per ridurre il carico fiscale aziendale. Cos&#8217;\u00e8 l&#8217;iperammortamento 5.0 L&#8217;iperammortamento [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_title":"","rank_math_description":"","rank_math_focus_keyword":"","rank_math_canonical_url":"","rank_math_robots":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-5686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Iperammortamento 5.0 per imprese fino al 2028<\/title>\n<meta name=\"description\" content=\"Iperammortamento 5.0: la guida completa alle agevolazioni fiscali per investimenti in tecnologia e automazione.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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