The Italian Budget Law 2026 provides for the reintroduction, with certain changes, of the increase in the cost of acquiring new tangible and intangible capital goods, functional to the technological and digital transformation of businesses, for income tax purposes, with reference to depreciation and leasing fees.
The relief, known as the “new” hyper-depreciation (iper-ammortamento), takes the form of an extra-accounting deduction, i.e. a downward adjustment to be made in the income tax return for IRES and IRPEF (not IRAP) purposes.
This relief replaces the previous “4.0” capital goods investment bonus under Law 178/2020 and the “5.0” transition investment bonus.
