Hyper‑Depreciation: Digital & Green Innovation in Italy

Hyper‑depreciation 26/28 is an initiative designed to support companies in their digital and sustainable transformation, encouraging the adoption of advanced technologies to enhance production efficiency.

All resident companies, as well as non‑resident entities with a permanent establishment in the country, may benefit from the hyper‑depreciation incentives—regardless of their legal form, economic sector, size, or tax regime used to determine corporate income—provided they comply with workplace safety regulations and meet all social security and welfare contribution obligations for their employees.

The benefits include tax incentives, improved production efficiency, cost reduction, greater competitiveness, and enhanced environmental sustainability.

Eligible investments include new tangible and intangible assets produced within the EU/EEA, instrumental to business operations and listed in Annexes IV and V of the 2026 Budget Law, as well as plants for the self‑production of energy from renewable sources intended for self‑consumption.

Applications to access the tax deduction may be submitted exclusively through a dedicated online portal to be developed by the Energy Services Operator (GSE).

The specific documentation required to access the tax incentive will be announced at a later stage through an interministerial decree.

Companies that are in liquidation or bankruptcy, subject to prohibitory sanctions, non‑compliant with workplace safety regulations, or in default on mandatory social security and welfare contributions for their employees are excluded from the hyper‑amortisation incentive.

Siemens aims to support companies in their transition toward a more efficient, sustainable and digitally enabled production model by providing advanced technological solutions and specialized consultancy.

Siemens primarily operates across three domains—digitalisation, automation and sustainability—providing solutions, services and products. This includes the development of digital twins, the implementation of edge technologies, industrial automation solutions, and technologies that enhance energy efficiency and enable self‑production of energy from renewable sources.

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A Digital Twin is a virtual replica of a process, product or service. It enables companies to simulate, analyse and optimise operations in a virtual environment, improving efficiency and reducing costs. It also supports the design of more sustainable products and processes.

Siemens provides technologies to measure, analyse and optimise energy consumption, including high‑efficiency drives with energy‑regeneration capabilities, EMS (Energy Management Systems) and BMS (Building Management Systems). It also offers a comprehensive portfolio of hardware products and software solutions used in the development of renewable‑energy plants — from residential‑scale systems to utility‑scale installations — including our dedicated photovoltaic portfolio.

Siemens offers an extensive digital portfolio, including local (e.g., edge) and cloud‑based data collection and analytics systems; high‑efficiency drives equipped with software capable of monitoring performance in real time; energy‑management systems and dashboarding solutions; and Digital Twin technologies for individual components, single machines or entire production plants.

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Siemens supports companies in identifying potential energy‑efficiency improvements across their production assets and infrastructure through energy and decarbonisation audits. It provides energy consultancy for machine tools, as well as installation and configuration services for metering instruments and for energy‑monitoring and control software, including field‑level data collection and analysis.

Siemens’ industrial automation solutions enhance production efficiency by reducing downtime, improving product quality, and increasing overall productivity.