Hyper-Depreciation for Artificial Intelligence Solutions
By investing in your company's productivity and digital transformation, you can save up to 43% through the hyper-depreciation provided by Italy's Budget Law 2026.
Legal ref: Law no. 199 of 30/12/2025, Art. 1, paragraphs 427-436
Download the PDF GuideWhat is Hyper-Depreciation 2026
Hyper-depreciation is a tax incentive introduced by Italy's Budget Law 2026 (Law no. 199/2025) that allows companies to deduct from taxes an amount far exceeding the actual cost of an investment in technology assets and AI solutions.
In practice, the State grants a 180% markup on the purchase cost of eligible assets. This means that for every euro invested, the company can deduct €2.80 for tax purposes (the original cost + the 180% markup), generating concrete and significant tax savings.
If you purchase an AI solution for €1,000 (net of VAT), the tax authority allows you to deduct €2,800. This translates into a real tax saving of €432 for every €1,000 invested.
Who can apply
The incentive is available to all Italian companies holding business income, regardless of size (micro, small, medium or large enterprise), sector of activity and legal form.
Validity period
Hyper-depreciation applies to investments made from January 1, 2026 to September 30, 2028.
How It Works: The Tiers
The cost markup applies through a three-tier progressive system. The smaller the investment, the higher the benefit percentage:
| Investment Amount (net of VAT) | Cost Markup | Effective Tax Saving (IRES 24%) |
|---|---|---|
| Up to €2,500,000 | +180% | 43.2% |
| €2.5M to €10M | +100% | 24.0% |
| €10M to €20M | +50% | 12.0% |
Hyper-depreciation is always calculated on the net-of-VAT amount. VAT at 22% is recovered separately. The hyper-depreciation benefit adds to the VAT recovery.
Which AI Solutions Are Eligible
Budget Law 2026 lists eligible assets in Annexes IV and V. For the first time in Italy, the most advanced AI technologies are explicitly included:
PrivantAI solutions fully qualify under the categories listed in Annex V of Budget Law 2026. Every product and AI service we offer is eligible for hyper-depreciation.
Practical Example: €5,000 Investment (VAT included)
| Prezzo di acquisto (IVA inclusa) | €5,000.00 |
| IVA al 22% | €901.64 |
| Imponibile netto | €4,098.36 |
| Maggiorazione iperammortamento (+180%) | €7,377.05 |
| Costo deducibile totale | €11,475.41 |
| Risparmio IRES | €1,770.49 |
| Recupero IVA | €901.64 |
| RISPARMIO COMPLESSIVO | €2,672.13 |
Costo netto effettivo: €2,327.87
You save over 53% of the gross cost!
Practical Example: €10,000 Investment (VAT included)
| Prezzo di acquisto (IVA inclusa) | €10,000.00 |
| IVA al 22% | €1,803.28 |
| Imponibile netto | €8,196.72 |
| Maggiorazione iperammortamento (+180%) | €14,754.10 |
| Costo deducibile totale | €22,950.82 |
| Risparmio IRES | €3,540.98 |
| Recupero IVA | €1,803.28 |
| RISPARMIO COMPLESSIVO | €5,344.26 |
Costo netto effettivo: €4,655.74
You save over 53% of the gross cost!
Comparison: With and Without Hyper-Depreciation
Here is the direct comparison between purchasing an AI solution with and without hyper-depreciation:
Hyper-depreciation further halves the cost already reduced by ordinary deduction and VAT recovery. Considering all tax benefits, the effective investment cost is reduced by over 53%!
What You Need to Access the Incentive
Company requirements
- Hold business income (any legal form)
- Be resident in Italy
- Not be in liquidation, bankruptcy or composition with creditors
Interconnection requirement
The purchased asset must be interconnected with the company's management system (ERP or MES). The AI solution must automatically exchange data with your company's IT systems.
Our technical team ensures the interconnection of the AI solution with your business systems, meeting all technical requirements mandated by regulations.
Required documentation
For investments like ours (under €300,000), a simple self-certification is sufficient. No expensive technical assessments needed!
How to Proceed: Step by Step
1. Choose the AI solution
Contact us to identify the PrivantAI solution best suited to your company's needs.
2. Purchase and install
Proceed with the purchase. Keep all documentation: invoice, contract, order. Our team handles installation and integration.
3. Verify interconnection
Our technical team certifies that the solution is correctly interconnected with your management system (ERP/MES).
4. Prepare documentation
For investments under €300,000, a simple self-certification is enough. We provide a ready-to-sign template.
5. Apply the benefit in your tax return
Your accountant applies the 180% markup in the income tax return.
PrivantAI supports you from start to finish. From choosing the solution, to installation, interconnection, and preparing documentation for your accountant.
Additional Combinable Benefits
Hyper-depreciation can be combined with other incentive instruments:
| Strumento | Beneficio | Per chi |
|---|---|---|
| R&D Tax Credit | 10% of research and development expenses | All companies |
| Nuova Sabatini | Subsidized financing + interest grants | SMEs (max 250 employees) |
| New Skills Fund | Up to 100% AI staff training costs | All companies |
| ZES Unica | Additional tax credit (2026-2028) | Southern Italy companies |
Key Deadlines
Hyper-depreciation is active from January 1, 2026 to September 30, 2028. Every day of delay is one less day to take advantage of this benefit. Contact us now!
Don't wait. Start saving today.
PrivantAI is at your disposal for a free, no-commitment appointment. We help you identify the right AI solution and maximize your tax savings.
This document is for informational purposes only. It does not constitute legal, tax or professional advice. We recommend consulting your accountant or tax advisor before making investment decisions. Information is based on Law no. 199/2025, Art. 1, paragraphs 427-436. Calculations are indicative and based on the IRES rate of 24%.