Italy's Transition 5.0 Plan
Invest in automation. We help you get the incentives.
Italy's Transition 5.0 Plan supports companies investing in the twin transition, digital and energy. Since 2026 the incentive is a hyper-depreciation: the cost of eligible assets is increased for tax purposes, giving higher deductions over the depreciation years.
2026 hyper-depreciation
Up to 180% moreon the tax cost of your assets.
180%
cost increase
for the share of investment up to €2.5 million
100%
cost increase
above €2.5 million and up to €10 million
50%
cost increase
above €10 million and up to €20 million
The increase raises the depreciation (or leasing) amounts deductible for IRES and IRPEF income tax. It is not an offsettable tax credit: the benefit is spread over the depreciation years.
What qualifies
Digital and energy,in the same transition.
Industry 4.0 capital goods
New machinery, robots, automated and control systems, interconnected with the production management system or the supply network.
Software and intangible assets
Software, systems and platforms for managing and optimising processes, also interconnected.
Renewable energy
Plants producing energy for self-consumption, including storage systems.
In brief
How the measure works
- Period
- Investments made from 1 January 2026 to 30 September 2028
- Who can apply
- Companies resident in Italy of any legal form, sector and size, with production facilities in Italy
- Procedure
- Advance notice to the GSE, confirmation with a down payment of at least 20%, completion notice
- Documents
- Sworn technical appraisal on features and interconnection, accounting certification of the costs
How we help
- We assess with you which robotics and automation investments qualify as eligible assets
- We design cells and software built for the interconnection required by the law
- We prepare the technical documentation for the appraisal and the GSE notices
- We support you, together with your tax adviser, until the investment is completed
This is a summary updated to November 2026 and is not tax advice. Rates, requirements and deadlines may change: we will check with you and your accountant which measure applies at the time of the investment. The incentive is reserved for companies with production facilities in Italy.
Want to know whether your project qualifies?
Request a consultation: we'll analyse your robotics and automation investment.