Italy's super-depreciation and software: business apps usually miss out

How it works

The cost of the assets is uplifted for tax purposes:

• up to EUR 2.5 million: 180%;
• EUR 2.5 to 10 million: 100%;
• EUR 10 to 20 million: 50%.

You first send GSE, the state energy services company, an advance notice, then a confirmation with at least a 20% down payment within 60 days of the positive outcome, then a final notice on completion by 15 November 2028. You need a sworn appraisal and accounting certification.

What counts for software

The closed list in Annex V of law 199/2025 and the decree of 7 May 2026 apply. Ownership and perpetual or multi-year licences recorded as fixed assets are accepted. SaaS is excluded: the final decree dropped what a draft allowed, and the fee is an operating cost.

The software has to serve production, for example quality control or predictive maintenance, and exchange data automatically both ways with machines or systems such as MES and ERP. Writing "with AI" on the product sheet isn't enough.

If you run a factory

The technical piece that's often missing is the connection. The appraiser has to describe the data flow between software and plant, and that flow has to exist.

As a developer I can write the connection to machines, MES and ERP where there's a documented interface, and prepare the flow diagram and proof it works for the appraiser. For hardware and PLCs you need someone who knows the maker's tools.

If you don't

This scheme usually isn't for you. See the Chamber vouchers or the Nuova Sabatini.

What I don't do

I don't sign the appraisal or say whether your investment qualifies: that's for a registered appraiser and your accountant. This page summarises trade articles read on 31 October 2026 and is not tax advice. Law 199/2025, the decrees and GSE are the reference.

Frequently asked questions

Is it a tax credit?

No. It's an uplift of the cost for income tax: it raises the deductible depreciation. So it only counts if you have income to save tax on.

Do my CRM or invoicing software count?

Usually not. Il Sole 24 Ore writes that the list almost entirely excludes software for managing business processes, and Agenda Digitale excludes tools for general admin or management. Check with your accountant.

What about custom software?

What counts is what it does, and whether it's in Annex V. One trade source thinks it can qualify even if commissioned from others, but Agenda Digitale calls software developed in-house an open question. On a big case, a ruling request is worth it.

Does it apply in 2027?

Investments must be made from 1 January 2026 to 30 September 2028. The government approved the 2027 budget bill on 28 October 2026 and sources disagree on any changes, so wait for the text.

Read more

• The service: Integrations and automation
• More pages like this: Italian grants and incentives for IT