Rome, 5 May 2026 – “We welcome the signing of the implementing decree on the new hyper-depreciation scheme, which has been awaited for five months, together with the confirmation that investments already made in 2026 will be recognised, in full accordance with Article 109 of the TUIR: it is now essential that the platform for submitting reports becomes operational as soon as possible, so as not to undermine the efforts made and to provide certainty for businesses. It is our hope that the process of managing the notifications that businesses will have to submit to the GSE will not become an excessively complex burden that leads to delays,” said Marco Nocivelli, Confindustria’s Vice-President for Industrial Policy and Made in Italy. 

“It is a pity that, at present, the Ministry of Economy and Finance has missed an opportunity to extend the measure to subscription-based software fees as well; we therefore hope that this issue will be resolved as soon as possible, either through a legislative amendment or an interpretation, as has happened previously, always in the spirit of our usual collaboration”, continues the Vice-President of viale dell’Astronomia.

“Today, the’as a service This is the predominant way in which Italian businesses adopt software and digital services, accounting for 80% of the cloud market. Without software, the digital transition cannot be achieved. Excluding them from hyper-depreciation effectively means depriving the majority of businesses of a tax incentive designed to support them on their digitalisation journey and help them embrace new technologies – in particular artificial intelligence, an essential tool for competitiveness, greater efficiency in production processes, and innovation in products and business models. For these reasons, in the past, under the previous hyper-amortisation scheme, this issue was resolved through an interpretative provision contained in the 2019 Budget Law – a solution that Confindustria has called for to be reinstated in recent months. We will work together to ensure this happens.’.