Italy's 2026 Budget Law (Law 199/2025) replaces the 4.0 and 5.0 tax credits with hyper-depreciation for investments from 1 January 2026 to 30 September 2028. Assets must be new, interconnected to company systems, located in Italy and produced in the EU/EEA, with filings to GSE.
What "interconnected" means. Documented, bidirectional data exchange with ERP/MES, a unique network identity and remote loading of instructions or parameters.
Requirements. Five mandatory (CNC/PLC control, remote interconnection, automated integration, simple HMI, safety compliance) plus two of three (remote maintenance, continuous monitoring, adaptivity). Reuse the table above.
Gateways. Protocol converters bring legacy machine data to OPC UA or MQTT without rewriting control software.
• What is the investment window?
1 January 2026 to 30 September 2028.
• Are non-EU machines eligible?
No, assets must be produced in the EU or EEA.
• Is a technical appraisal needed?
Requirements must be documented; check thresholds in the implementing decree.
• Is a 4G router enough?
No, bidirectional data exchange with company systems is required.
