Hyper‑Depreciation 2026: the key updates introduced by the implementing decree

The decree clarifies the criteria, procedures, and technical requirements needed to access the benefit, and introduces a precise definition of “Made in EU” for machinery, software, and renewable energy systems. Below are the main points.

Duration of the incentive and delivery rule

The new hyper‑depreciation covers investments made from January 1, 2026 to September 30, 2028, with no annual windows.

A key element concerns the date on which the investment is considered completed: the decree refers to Article 109 of the TUIR, establishing that the delivery date of the asset—not the order date—is what counts.

Orders placed before 2026 are therefore eligible, provided that delivery occurs within the incentive period.

“Made in EU” requirement

The incentive applies exclusively to goods produced within the European Union or the European Economic Area. The decree provides detailed rules for determining European origin, distinguishing between material goods and software.

1. Material goods: machinery and renewable energy systems

To prove EU/EEA origin, companies must hold one of the following documents:

• Certificate of origin issued by the Chamber of Commerce

• Manufacturer’s declaration confirming production or last substantial transformation within the EU/EEA

For photovoltaic modules, only those meeting specific minimum efficiency thresholds and listed in the official ENEA registers are eligible.

2. “Made in EU” software

For intangible goods, the software producer must provide a declaration specifying:

• where the substantial development activities took place (architecture, coding, testing)

• that at least 50% of the development value is attributable to entities operating stably within the EU/EEA

• any third‑party open‑source components used, which do not affect origin determination

Access procedure

To obtain the incentive, companies must follow a three‑step process via the GSE platform:

• Preliminary communication: indicates the amount, type, and location of planned investments

• Confirmation communication: to be submitted within 60 days of the GSE response, including proof of payment of 20% of the asset

• Completion communication: by November 15, 2028, including technical reports, certifications, and required documentation

The GSE performs formal checks and may request additional information within 10 days.

Technical appraisal and accounting certification

Access to the incentive requires a sworn technical appraisal confirming:

• technological compliance with Annexes IV and V of the decree

• successful interconnection with company systems

• for renewable energy systems, compliance with self‑production and self‑consumption requirements

The appraisal may be signed by engineers, industrial experts, or accredited bodies, all with adequate insurance coverage.

For assets under €300,000, a self‑declaration by the legal representative is allowed.

An accounting certification issued by a statutory auditor is also required.

Eligible renewable energy investments

The following are eligible:

• electricity generation units

• storage systems

• transformers and meters

• thermal systems for process heat

• energy storage facilities

Systems may be installed in different cadastral units, provided they are connected to the same production site.

Production capacity must not exceed 105% of annual energy needs.

The decree also sets cost caps for photovoltaic systems, wind turbines, heat pumps, and storage systems.

Controls, documentation obligations, and risks of revocation

The GSE verifies the accuracy of documentation and the technical compliance of investments.

Companies must retain all documents for 10 years.

Irregularities, false declarations, or transferring assets abroad without proper replacement may result in:

• loss of the incentive

• recovery of the amounts received

• application of interest and penalties

Diaboard within the new Hyper‑Depreciation Decree

Diaboard is fully compliant with the requirements of the new 2026–2028 hyper‑depreciation scheme, which introduces stricter yet more transparent criteria for investments in capital goods. The platform aligns with the decree’s key principles: European software origin, traceability of development activities, native interconnection with company systems, and the ability to support certifiable digital processes.

Thanks to its modular architecture, Diaboard fits perfectly into the digitalization model promoted by the regulation, which rewards solutions capable of communicating with machinery, sensors, MES/ERP systems, and factory infrastructures.

For manufacturing companies and industrial automation operators, this represents a significant opportunity to accelerate technological investments and improve energy efficiency—provided that planning and documentation are managed with precision.

For more information, contact: info@almec.net