Why could this be the right time to invest in electrical power quality?
The 2026 Italian Budget Law has reintroduced Hyper-Depreciation for investments in “Industry 4.0” capital goods, offering companies a new opportunity to improve the efficiency and competitiveness of their production facilities.
This incentive allows the tax value of eligible assets to be increased, raising the deductible depreciation amount and gradually reducing the overall tax burden of the investment.
It is neither a grant nor a tax credit, but a mechanism that allows companies to deduct, for tax purposes, an amount higher than the actual purchase cost.
Who can benefit from Hyper-Depreciation 2026?
The incentive is available to companies investing in new capital goods intended for production facilities located in Italy.
It applies to investments made between 1 January 2026 and 30 September 2028 and covers both tangible and intangible assets included in the annexes of the Industry 4.0 legislation, provided they meet the required interconnection requirements with the company’s information systems.
What is the economic advantage of Hyper-Depreciation?
The increase in the tax-recognised value is granted according to the following brackets:
- +180% for investments up to €2.5 million;
- +100% for the portion between €2.5 million and €10 million;
- +50% for the portion between €10 million and €20 million.
For example, an investment of €10,000 falling within the first bracket may generate a tax-depreciable value of €28,000.
Assuming a seven-year depreciation period and a 24% corporate income tax (IRES) rate, the total tax benefit may reach approximately €4,320, significantly reducing the actual cost of the investment.
Why talk about Power Quality when discussing Industry 4.0?
The digitalisation of manufacturing processes increases the dependence of production facilities on electrical power quality.
Automation systems, control systems, drives, robots, production lines and IT infrastructures require a stable voltage supply and disturbance-free electrical power to ensure operational continuity, accuracy and reliability.
Voltage fluctuations, harmonics, voltage dips and other power network disturbances can compromise productivity and reduce the effectiveness of technological investments.
For this reason, Power Quality solutions are becoming increasingly strategic in modern industrial facilities.
Which IREM solutions can support eligible investments?
Within projects aimed at improving energy efficiency, intelligent energy management and electrical power quality, several IREM technologies can contribute to achieving the objectives required for Industry 4.0 investments.
What benefits can companies achieve?
The integration of solutions dedicated to electrical power quality makes it possible to:
- increase plant reliability;
- reduce production downtime;
- improve operational continuity;
- optimise energy efficiency;
- protect electronic and automation equipment;
- support digitalisation and Industry 4.0 development.
Thanks to Hyper-Depreciation 2026, these investments can now become even more attractive from an economic perspective, transforming a technical investment into a concrete opportunity to improve business competitiveness.
Note: The information provided is for informational purposes only. To verify the eligibility requirements and the applicable procedures, reference should be made to the current legislation and the relevant implementing provisions.
