Italy’s 2026 budget law: maximising digital transformation investments by combining a perpetual licence and super depreciation

Italy’s 2026 Budget Law is changing the rules for technology investments.

The new Budget Law has reopened highly attractive opportunities for companies investing in digitalisation and innovation.

Among the most significant measures is the return of super depreciation for Industry 4.0 capital assets, with major tax incentives that directly influence the strategic decisions of CEOs and CIOs.

Tax incentives for companies investing in digital transformation

From 1 January 2026 to 30 September 2028, investments in software and enabling technologies can qualify for an enhanced tax credit.

At Aton, we develop Italian software solutions that can deliver a tax advantage of up to 43.2%.

That’s because we offer our customers the option to purchase under a perpetual licence (CapEx), allowing the investment to be fully capitalised and to benefit from super depreciation (iperammortamento) in full—unlike subscription (OpEx) models, which remain excluded.

Italy’s 2026 budget law: tangible benefits for businesses

Let’s consider a €100,000 investment in a software solution purchased under a perpetual licence.

Under the upcoming rules, the investment can benefit from increased tax deductibility of up to 180%, with the following effects:

• Tax-deductible amount: up to €280,000
• Reference IRES rate: 24%
• Total potential tax saving: up to €43,200, spread across the depreciation period

In other words, the effective cost of the software could decrease by more than 40% over time.

Digitalisation and tax incentives: act now to maximise ROI

Timing is critical. The tax benefit is triggered from the investment date, not from the incentive’s end date. Bringing the purchase forward to 2026 means accelerating payback and becoming more competitive right away.

This measure is particularly strategic for companies considering solutions to:

• digitise the supply chain
• integrate systems and processes in an Industry 4.0 context
• make IT infrastructure more efficient and sustainable

Our approach: turning innovation into measurable value

At Aton, we’re not just a software provider. We’re a strategic partner for companies that want to combine innovation, sustainability and tax efficiency—transforming an incentive into tangible, measurable value.

We’ll review your digital roadmap with you and help you maximise the benefits of super depreciation, with solutions tailored to your business needs.