Hyper-Amortization 2026: Launched the platform to request the Tax Incentive for AI and Industry 5.0

What is Hyper-Amortization

Hyper-Amortization is a tax benefit that allows for an increase in the tax-deductible cost of investments in technologically advanced capital goods. In practice, it involves a downward adjustment to the taxable base on which direct taxes (IRPEF/IRES) and IRAP are calculated.

The incentive replaces the previous Transizione 4.0 and 5.0 tax credits, introducing a more direct mechanism for reducing the tax burden over the entire amortization period of the asset.

Software and AI Solutions Eligible for Incentives

Annex V of the regulations specifically identifies the intangible assets eligible for the benefit. To qualify, software solutions must be:

• Interconnected with company IT systems through bidirectional data exchange

• Functional to production, logistics, or data-based decision-making processes

• Not intended for personal use or generic administrative/accounting puposes

Among the eligible AI solutions, we find:

• Computer Vision for automating visual analyses and quality control
  
• Predictive models for optimizing production processes
  
• Digital Twin for data-driven decisions in plant and asset managment
  
• Geographic Intelligence for territorial analyses and logistics optimaization
  
• RAG e LLM virtual assistants to break down information silos (based-in the case of solutions developed by Kode-on Mistral AI models, one of Europe’s leading companies in LLM development)
  
• Predictive maintanence and anomaly detection systems
  
• Generative AI and Large Language Models platforms
  
  

Who Can Benefit from the Incentive

All entities holding business income who make investments from January 1, 2026, to September 30, 2028, can access the Hyper-Amortization 2026. The benefit is aimed at both small and medium-sized enterprises and large companies, without size distinctions.

The Increase Rates

The intensity of the benefit varies based on the investment amount, according to the following table:

• 180% for investments up to 2.5 million euros

• 100% for investments between 2.5 and 10 million euros

• 50% for investments between 10 and 20 million euros

This means that, for example, a company investing €50,000 in an AI solution can tax-deduct €90,000 (€50,000 × 180%), achieving significant tax savings compared to the actual investment cost.

Projects implemented with the Kode FactorAI framework, for example, can integrate systems for optimizing production processes, reducing process drifts and interruptions, and energy monitoring for identifying energy waste.

Implementing Decree

The implementing arrangements — with particular regard to the subjective and objective scope, the access procedure, the communications to be submitted, and the documentary requirements — are set out in the implementing decree of the Italian Ministry of Enterprises and Made in Italy of 7 May 2026, adopted also in light of the provisions of Decree-Law No. 38 of 27 March 2026, converted, with amendments, into Law No. 88 of 22 May 2026.

Following its promulgation, the platform for reserving the incentives became operational on the portal of the Energy Services Manager (GSE) as of 12:00 p.m. on Friday, 12 June 2026.

To access the platform, users may consult the dedicated section on the GSE website and log in to the GSE Customer Area to manage the required communications.

How It Works in Practice

The Hyper-Amortization mechanism involves four fundamental steps:

1. Preemptive Declaration: Kode provides the declaration attesting that the system is “Made in EU/SEE” (if it remains a condition)
2. Ex-Ante Communication to GSE: The company books the budget on the GSE portal, indicating the investment amount
3. Implementation: Kode integrates and delivers the solution, interconnecting it with the company’s existing systems
4. Ex-Post Communication: The company closes the process, and the accountant can apply the increase in the tax return
   

Our Case Study

Kode solutions fully qualify as eligible intangible assets since they are interconnected with company systems (ERP, MES, CRM, PIM) with measurable functionality on processes and scalable, documented architecture.

Solutions implemented with Kode’s FactorAI framework also support production process optimization, reduction of process drifts and interruptions, and identification of energy waste—features that could enable access to additional increases tied to energy efficiency.

For information on eligible projects and to verify solution compliance: 📧 info@kode-solutions.net