New Iper-ammortamento 2026
End-to-end technical management to access the incentive
The new Iper-ammortamento 2026 (Italy’s hyper-depreciation scheme) is a tax incentive running on a three-year basis, valid until 2028. The scheme provides an uplift in the cost of capital goods brought into deduction, with a direct impact on the company’s tax return. Enginext oversees every technical and documentary aspect to deliver the correct application of the rates and the compliance of the assets with the scheme’s requirements.
What our service includes
Enginext handles the entire administrative and technical pathway to access the scheme. Our support covers every stage of the process, from the initial investment assessment through to the preparation of the final documentation.
Regulatory requirements analysis
We carry out a preliminary study to check whether projects meet the requirements of the Italian budget law. This phase includes the regulatory classification of the assets and simulating the potential outcomes. Our technical experience allows us to correctly set the rate applicable to each investment.
Appraisals and certifications
We produce certified technical appraisals to enable access to the incentive and to evidence the reliability of the investment and the asset in case of subsequent checks by the authorities. We also support the client in gathering the required accounting documentation.
Application management
We coordinate the gathering of documents and handle the communications with the ministerial portals. Enginext acts as a single point of contact to monitor the progress of the application and keep every administrative deadline on track.
Iper-ammortamento 2026: areas of application
The scheme covers strategic investments to modernise production facilities. We support companies seeking to access the incentive for investments in:
Tangible capital goods
Enginext’s support focuses primarily on the tangible capital goods set out in the national plan. We handle projects involving machinery and technologies for the industrial sector, delivering the technical compliance needed for the tax deduction.
Intangible assets and software
The incentive also covers the development of advanced software solutions and systems linked to cybersecurity and Artificial Intelligence. Our team assesses the integration of these intangible assets within the business ecosystem to maximise the tax benefit.
Everything with a single
point of contact
Enginext acts as a single point of contact for the centralised management of every activity. We handle the relationship with suppliers and external consultants, simplifying the workflow for the beneficiary company. This approach delivers a holistic view of every technical and administrative appraisal required.
Who we work with
The advisory service for the New Iper-ammortamento 2026 is designed for professionals across the production chain:
Dealers and resellers
Commercial partners looking to offer capital goods already set up for the incentive.
Financial and tax consultants
Intermediaries needing specialist technical support for their clients.
Small businesses and professional practice
operations such as medical practices, dentists and retailers investing in machinery and technology equipment specific to their field.
Companies in the industrial sector
Italy-based businesses planning to make new tangible or intangible investments.
Why choose Enginext
Frequently
asked questions
How much does your service cost?
Our fees vary based on the complexity of the project and the applications to manage: after a preliminary assessment, we provide accurate, tailored quotes.
Can the Iper-ammortamento 2026 be combined with other measures?
Yes, it can be combined with other financial incentives. However, it is not possible to claim the benefit on the same asset that has already been used for the 5.0 tax credit.
Is a technical appraisal mandatory?
The law requires it only for investments above €300,000. That said, nearly all companies still choose to commission a third-party technical appraisal as a precautionary investment: it’s a key safeguard to protect the business and demonstrate that the benefit was applied correctly if checks are carried out later.
What are the deadlines for submitting applications?
The scheme covers investments made from 1 January 2026. The three-year plan provides a stable window through to the closure of the scheme in 2028.
Is it possible to get advice on other incentive schemes?
Yes. Enginext continuously tracks regulatory developments to stay up to date on grants and incentives. We offer full advisory support to steer businesses towards the most advantageous tax solutions, pinpointing the right scheme based on the type of investment and the company’s goals.