La Budget Law 2026 has introduced some innovations for businesses which translate into equally noteworthy opportunities, effectively marking the restoration of hyper-depreciation and therefore of measures that give rise to further prospects for those who think in a medium- to long-term perspective.
But that's not all. Along with hyper-depreciation we are also witnessing the confirmation of the New Sabatini as well as the single ZESTools that enable investments in predictability and stability, revitalizing the decision-making process for all aspects of the core business. Let's explore the prospects for companies looking to improve the quality of their logistics processes.
Investing in logistics: assets covered by the 2026 hyper-depreciation program
Among the assets that fall within the 2026 hyper-depreciation, the following stand out: instruments characterized by a high level technological content and therefore, for those interested in investing in thewarehouse optimization – which is the heart of any logistics process – solutions for its automation.
We are referring, specifically, to integrated systems for the storage, handling and retrieval of goods and materials, which act as real strategic assets for companies in various sectors (and not just those that deal exclusively with logistics), provided they are conceived in the name of innovation.
This is the case of the proposals of ICAME, company specialized in automatic solutions for warehouses for both picking and storage, versatile and suitable for companies operating in many different sectors: medical, Ho.Re.Ca., aerospace, window and door manufacturing, etc.
Its automatic warehouses prove capable of improve traceability standards, operational efficiency and process continuity, thanks to the connection between hardware component and component with .
The purchase of software is always included in the hyper-depreciation, in 2026, which includes the possibility of obtain intangible assets as well provided they are related to machinery; therefore management systems are excluded tout court.
Who can benefit from hyper-depreciation?
Who is entitled to hyper-depreciation? It concerns the companies with business income which have production facilities located in Italy. They fall into the category:
- individual businesses;
- partnerships;
- joint stock companies.
Instead, they remain excluding freelancers.
Investments are only foreseen for the new goods intended for the specific production activity, in accordance with the interconnection contemplated by the legislation. Goods subject to the tax relief are only those produced within the European Union or the European Economic Area (EU/EEA).
How it works and the possibility of accumulating multiple supports
The Hyper-depreciation works like this:
- taxes that indicate a value greater than the actual cost of the good are deducted;
- the benefit is distributed over time, through the tax return;
- from this point of view the usual rules valid for depreciation are applied.
If the purchase is achieved through leasing, payback times are reduced, even halving.
The depreciation can be used together with other benefits, starting from the New Sabatini, which has been confirmed, and to the Single SEZIn both cases, there are specific rules that you need to be aware of.
Hyper-depreciation is available for purchased goods from January 1 2026 and it will be Until 30 September 2028It is therefore an opportunity for which it is possible to contemplate a medium- to long-term evaluation, something that is never a given for companies.
