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Iperammortamento 2026 represents a valuable opportunity for companies planning to invest in digitalisation, energy efficiency and the modernisation of their production facilities. With Energia Europa’s Power Quality solutions, the tax benefit can be combined with tangible improvements in energy management, plant monitoring and production continuity.
Table of contents
What is iperammortamento 2026?
Iperammortamento 2026 is an Italian tax incentive introduced to support business investments in new capital assets that contribute to technological and digital transformation.
The incentive consists of an increase in the tax-recognised acquisition cost of the asset. Companies can therefore calculate depreciation allowances or finance lease payments on a value higher than the amount actually paid, reducing taxable income for corporate income tax purposes.
Unlike a tax credit, the benefit is not used directly as an offset against taxes due. Instead, it is distributed over the asset’s depreciation period.
The measure is governed by Italian Law No. 199 of 30 December 2025, Article 1, paragraphs 427–436, and applies to investments completed within the period established by the New Transition 5.0 Plan.
For official information and updates, consult the New Transition 5.0 Plan section on the GSE website.
What benefits does iperammortamento 2026 offer companies?
The first advantage is fiscal. The increased acquisition cost allows a company to deduct a higher proportion of its investment and reduce taxable income throughout the depreciation period.
For tangible assets included in Annex IV, the increase varies according to the amount invested:
- 180% for the portion of investment up to €2.5 million;
- 100% for the portion above €2.5 million and up to €10 million;
- 50% for the portion above €10 million and up to €20 million.
For example, if an asset costing €100,000 qualifies for a 180% increase, its total tax-recognised value may reach €280,000.
The actual tax benefit depends on the company’s tax position, the applicable tax rates and its depreciation schedule. Companies should therefore involve their tax adviser from the beginning of the investment project.
When the investment concerns Energia Europa solutions, the tax benefit is combined with technical and production-related advantages. Improving Power Quality can help reduce inefficiencies, protect machinery, monitor electrical parameters and increase process reliability.
To understand why energy quality matters for industrial plants, read more about what Power Quality is and how it affects business efficiency.
Would you like to assess the tax and technical benefits of a Power Quality investment? Call Energia Europa on +39 0445 510 156 and complete the contact form.
Which assets may qualify?
Iperammortamento 2026 applies to new tangible and intangible capital assets that contribute to the technological and digital transformation of businesses, as identified in Annexes IV and V of Italian Law No. 199/2025.
The eligible categories include interconnected machinery, monitoring systems, intelligent devices, digital infrastructures and solutions designed for the efficient management of energy.
To qualify for the incentive, an asset must be:
- new;
- instrumental to the company’s business activities;
- included in one of the categories listed in the relevant annexes;
- used in a production facility located in Italy;
- interconnected with the company’s information systems;
- supported by the required technical and accounting documentation.
Purchasing a technologically advanced device is therefore not sufficient on its own. The asset must be incorporated into a coherent investment project, installed correctly and used in compliance with the applicable requirements.
To explore the available technologies, visit the section dedicated to Energia Europa’s Power Quality devices.
The interconnection requirement
Interconnection is one of the fundamental requirements for accessing iperammortamento 2026.
An interconnected device does not simply operate independently or display data locally. It must be able to exchange information with the company’s IT system, production management software, supervision platform or other digital infrastructure used within the facility.
EP-X, PQ-GUARD and the devices in the PQ-LINE range can be interconnected bidirectionally through protocols such as:
- MODBUS;
- MQTT;
- JSON REST APIs.
Bidirectional communication enables the devices to transmit data to the company’s systems and, where supported by the configuration, receive instructions, requests or parameters in return.
Energy data can therefore be collected, stored and made available to production managers, energy managers and business management systems.
Interconnection must be effective, consistent with the device’s function and properly documented. Energia Europa can work with the company’s technical team to identify the most suitable configuration.
To explore the role of diagnostics, data and connected systems, read the interview on the benefits of Power Quality devices in industrial plants.
Energia Europa solutions under Annex IV
The most relevant regulatory reference for Energia Europa’s solutions is contained in Annex IV, Section II, which covers systems for quality assurance and sustainability.
In particular, point h) includes:
“Intelligent components, systems and solutions for energy management, efficient use and monitoring of energy and water consumption, and the reduction of emissions.”
EP-X, PQ-GUARD and the PQ-LINE devices have characteristics consistent with this category, as they support energy management and Power Quality while enabling integration with corporate information systems.
Eligibility should not, however, be considered automatic. It must be assessed for each individual investment, taking into account the technical configuration, the function performed, the interconnection implemented and the documentation prepared.
Energia Europa can support the company in defining the technical solution, while the tax assessment and final certification must be handled by the qualified professionals and authorised parties required under Italian legislation.
To understand which Energia Europa solution may be included in your Industry 4.0 investment project, call +39 0445 510 156 and send us your facility information through the contact form.
EP-X, PQ-GUARD and PQ-LINE
EP-X for energy efficiency
EP-X is Energia Europa’s patented device designed to improve the quality of the electricity supplied to loads and help reduce electricity consumption while maintaining the same level of production output.
The system is sized according to the actual characteristics of the electrical installation and can be interconnected with the company’s information system, making useful energy-performance data available for monitoring.
Companies can therefore combine the tax benefit with a continuous operational advantage linked to improved energy efficiency.
For practical applications and measurable results, read the article on energy savings in companies with EP-X.
PQ-GUARD for production continuity
PQ-GUARD is Energia Europa’s solution for protecting industrial facilities against micro-interruptions, voltage dips and other electrical disturbances that may compromise production continuity.
In companies operating automated lines and sensitive machinery, even a very brief disturbance can cause shutdowns, production waste, data loss and lengthy restart procedures. PQ-GUARD helps prevent an electrical anomaly from developing into a production stoppage.
Discover how the system works in the article on PQ-GUARD protection against voltage dips and micro-interruptions.
PQ-LINE for electrical Power Quality
The PQ-LINE range includes devices designed to address different Power Quality issues, such as reactive power, harmonics and current imbalances.
Energia Europa begins with an analysis of the electrical system, identifies the critical issues and recommends the most suitable solution. Through industrial communication protocols, the devices can be integrated with corporate management and supervision systems.
To compare the available technologies, consult the guide to PQ-LINE Power Quality devices.
Would you like to identify the device best suited to the issues affecting your electrical system? Call Energia Europa on +39 0445 510 156 and complete the contact form to request a technical assessment.
How to access iperammortamento 2026
Applications must be submitted through the GSE online platform dedicated to the New Transition 5.0 Plan.
The procedure generally includes:
- submission of a preliminary notification and reservation of the benefit;
- confirmation of orders and advance payments;
- progress-related notifications;
- completion of the investment;
- submission of the required technical and accounting documentation.
Companies should therefore coordinate the selection of devices, technical design, interconnection methods, orders, payments and preparation of the technical appraisal from the earliest stages of the project.
Energia Europa supports the company with the technical aspects of the investment and can provide the appointed advisers with the information concerning the installed devices.
For current procedures and official updates, consult the MIMIT page dedicated to the New Transition 5.0 Plan.
Frequently asked questions about iperammortamento 2026
What is the difference between iperammortamento and a tax credit?
A tax credit is generally used to offset taxes due, whereas iperammortamento increases the tax-recognised cost of an asset. This allows companies to deduct higher depreciation allowances or finance lease payments.
Is interconnection mandatory?
Yes. Eligible assets must be effectively interconnected with the company’s systems in a way that is consistent with their operation and supported by appropriate documentation.
Can EP-X, PQ-GUARD and PQ-LINE qualify for the incentive?
Energia Europa’s solutions have characteristics consistent with the intelligent energy management and monitoring systems listed in Annex IV. Eligibility must nevertheless be assessed for each individual investment.
Does Energia Europa also manage the tax application?
Energia Europa supports the technical assessment, system sizing and documentation of the devices. Tax procedures, certifications and technical appraisals must be handled by qualified professionals.
Turn the incentive into a tangible business advantage
Iperammortamento 2026 can make investments in advanced technologies for energy management and plant digitalisation more financially attractive.
Through EP-X, PQ-GUARD and PQ-LINE, Energia Europa provides solutions designed to address real operational needs: energy savings, reduction of electrical losses, protection of production processes, monitoring of electrical parameters and improved Power Quality.
To assess a Power Quality investment and identify the most suitable solution for your facility, call Energia Europa on +39 0445 510 156 and complete the contact form.
