Super-amortization 2026 and the end of Transition 5.0: a guide for businesses

If you planned to buy new machinery or technology counting on the Transizione 4.0 and 5.0 tax credits, the rules changed in 2026. In their place comes the 2026 iperammortamento, which is no longer a credit you offset but a markup on the cost of assets for depreciation purposes, with different rates depending on the amount invested. Deadlines and procedure change too: filings go through the GSE platform, and you need a sworn technical appraisal and an accounting certification. In this guide we lay out what we know from the official MIMIT page: rates, investment period, legal references and procedure steps, plus the Lombardy Chamber of Commerce grants for digital projects that are still open.

This guide is for information only: for your own situation, check with your accountant and on the MIMIT website.

2026 iperammortamento rates

The markup isn't the same for everyone: it depends on the investment bracket. According to MIMIT, there are three rates:

In practice, the portion of your investment that falls in each bracket gets the matching markup. To know what it's worth for your company, meaning the effect on your taxes, you need a calculation based on your financial statements, and only your accountant can do that. You won't find simulations here, because every situation is different.

Which investments and in what period

The incentive covers investments made from 1/1/2026 to 9/30/2028, as indicated by MIMIT. It's a wide window, but don't confuse it with the procedure's timing: every investment must be documented and filed under the GSE platform's rules, so it pays to get organized before you sign the order.

Eligible assets are where most doubts arise today. Many companies wonder exactly which assets qualify, especially if and when software counts among the assets in Annex V. We won't give you a list of our own: the only source to follow is the official MIMIT page and its related decrees, to be read with your accountant and the appraiser before you decide to buy.

Legal references

The rules you need to know are those listed by MIMIT on the page dedicated to the new plan:

• L. 30/12/2025 n. 199, art. 1, paras. 427-436: introduces the iperammortamento and replaces the Transizione 4.0 and 5.0 tax credits;
• DM 7/5/2026: the implementing decree with the application rules;
• DL 38/2026: the decree-law that amends the framework.

If you had already started applications under the old Transizione 5.0 rules, the switch to the new rules is the first thing to clarify with whoever handles your taxes.

How to apply: the GSE procedure

The procedure runs on the GSE platform, where the company submits its investment filings. To claim the benefit you need two documents, as MIMIT explains:

• Sworn technical appraisal: a qualified technician certifies the asset's characteristics and its compliance with the requirements;
• Accounting certification: confirms the expenses were actually incurred and recorded.

Our practical advice: involve the appraiser and the accountant at the quotation stage, not after the investment is done. The appraisal and GSE filing requirements are where it's easiest to lose time, and documentation prepared early avoids surprises.

Chamber of Commerce grants still open for digital projects in Lombardy

Alongside the iperammortamento, a national measure on assets, two Chamber of Commerce grants for digital projects remain open in Lombardy. They are separate from the iperammortamento and have their own rules:

• CCIAA Brescia, Voucher AGEF 2615: OPEN, until 12/31/2026;
• CCIAA Como-Lecco, Voucher AI 2026: OPEN, until 12/31/2026.

Requirements, eligible expenses and amounts vary from grant to grant: always check the requirements in the call's text before applying.

How we support you

We're not tax consultants and we don't handle incentive applications. We're a web agency founded in Milan more than ten years ago, and we work on business digital: websites, SEO, campaigns, automation and AI. If you're upgrading your equipment and processes, we can help you grow the sales side too, with a dedicated senior contact and no middlemen. You can find our work for manufacturing companies on these pages:

• B2B industrial marketing in Lombardy
• B2B industrial marketing in Brescia
• B2B industrial marketing in Bergamo
• B2B industrial marketing in Monza and Brianza
• Strategic AI integration

2026 iperammortamento FAQ

What are the 2026 iperammortamento rates?

There are three rates, depending on the investment bracket: a 180% markup up to €2.5 million, 100% from €2.5 to €10 million, and 50% from €10 to €20 million. These are the figures MIMIT gives on the official page for the new plan. To know what the markup is worth on your taxes, you need a calculation based on your financial statements, done with your accountant.

What is the deadline for making eligible investments?

Eligible investments are those made from January 1, 2026 to September 30, 2028, as indicated by MIMIT. The window is wide, but every investment must be documented with an appraisal and accounting certification and filed on the GSE platform. That's why it pays to involve the appraiser and accountant when you request quotes, so you don't reach the deadlines with incomplete documents.

Does the Transizione 5.0 tax credit still exist in 2026?

No. For investments in the new period, the iperammortamento replaces the Transizione 4.0 and 5.0 tax credits, as set out in Law 199 of 12/30/2025, art. 1, paras. 427-436. If you had applications already underway under the old rules, the switch to the new framework must be checked case by case with your accountant, starting from the official MIMIT page.

What documents do you need to claim the benefit?

You need a sworn technical appraisal, which certifies the asset's characteristics, and an accounting certification, which confirms the expenses incurred. Investment filings are submitted on the GSE platform. Prepare the documents while you plan the purchase, not afterward: the appraisal and filing requirements take the most time and coordination between appraiser and accountant.

Can software or a digital platform qualify for the iperammortamento?

This is one of the points with the most uncertainty today: which assets qualify, including the software in Annex V, must be checked on the official MIMIT page and in the related decrees. We can't tell you whether your software qualifies: that's an assessment to make with your accountant and the appraiser before you buy, based on the asset's specific characteristics.

Investing in new equipment and want your marketing to step up too? Contact us for a free 30-minute audit.