{"id":79182,"date":"2026-01-28T15:28:04","date_gmt":"2026-01-28T14:28:04","guid":{"rendered":"https:\/\/aton.com\/legge-di-bilancio-2026-licenza-perpetua-e-iperammortamento\/"},"modified":"2026-02-17T16:21:54","modified_gmt":"2026-02-17T15:21:54","slug":"2026-budget-law-perpetual-licence-and-super-depreciation","status":"publish","type":"post","link":"https:\/\/aton.com\/en\/2026-budget-law-perpetual-licence-and-super-depreciation\/","title":{"rendered":"Italy\u2019s 2026 budget law: maximising digital transformation investments by combining a perpetual licence and super depreciation"},"content":{"rendered":"<p data-start=\"0\" data-end=\"73\"><strong>Italy\u2019s 2026 Budget Law is changing the rules for technology investments.<\/strong><\/p>\n<p data-start=\"75\" data-end=\"196\">The new Budget Law has reopened highly attractive opportunities for companies investing in digitalisation and innovation.<\/p>\n<p data-start=\"198\" data-end=\"421\" data-is-last-node=\"\" data-is-only-node=\"\">Among the most significant measures is the return of <strong data-start=\"251\" data-end=\"292\">super depreciation <\/strong>for <strong data-start=\"297\" data-end=\"328\">Industry 4.0 capital assets<\/strong>, with major tax incentives that directly influence the strategic decisions of CEOs and CIOs.<\/p>\n<h2><span style=\"color: #000000;\"><b>Tax incentives for companies investing in digital transformation<\/b><\/span><\/h2>\n<p data-start=\"69\" data-end=\"212\">From <strong data-start=\"74\" data-end=\"92\">1 January 2026<\/strong> to <strong data-start=\"96\" data-end=\"117\">30 September 2028<\/strong>, investments in software and enabling technologies can qualify for an <strong data-start=\"188\" data-end=\"211\">enhanced tax credit<\/strong>.<\/p>\n<p data-start=\"214\" data-end=\"313\">At Aton, we develop Italian software solutions that can deliver a tax advantage of up to <strong data-start=\"303\" data-end=\"312\">43.2%<\/strong>.<\/p>\n<p data-start=\"315\" data-end=\"594\" data-is-last-node=\"\" data-is-only-node=\"\">That\u2019s because we offer our customers the option to purchase under a <strong data-start=\"384\" data-end=\"413\">perpetual licence (CapEx)<\/strong>, allowing the investment to be fully capitalised and to benefit from <strong data-start=\"483\" data-end=\"524\">super depreciation (iperammortamento)<\/strong> in full\u2014unlike <strong data-start=\"540\" data-end=\"563\">subscription (OpEx)<\/strong> models, which remain excluded.<\/p>\n<h2><span style=\"color: #000000;\"><strong>Italy\u2019s 2026 budget law: tangible benefits for businesses<\/strong><\/span><\/h2>\n<p data-start=\"62\" data-end=\"166\">Let\u2019s consider a <strong data-start=\"79\" data-end=\"91\">\u20ac100,000<\/strong> investment in a software solution purchased under a <strong data-start=\"144\" data-end=\"165\">perpetual licence<\/strong>.<\/p>\n<p data-start=\"168\" data-end=\"300\">Under the upcoming rules, the investment can benefit from increased tax deductibility of up to <strong data-start=\"263\" data-end=\"271\">180%<\/strong>, with the following effects:<\/p>\n<ul>\n<li data-start=\"304\" data-end=\"351\"><strong data-start=\"304\" data-end=\"330\">Tax-deductible amount:<\/strong> up to <strong data-start=\"337\" data-end=\"349\">\u20ac280,000<\/strong><\/li>\n<li data-start=\"354\" data-end=\"388\"><strong data-start=\"354\" data-end=\"378\">Reference IRES rate:<\/strong> <strong data-start=\"379\" data-end=\"386\">24%<\/strong><\/li>\n<li data-start=\"391\" data-end=\"481\"><strong data-start=\"391\" data-end=\"422\">Total potential tax saving:<\/strong> up to <strong data-start=\"429\" data-end=\"440\">\u20ac43,200<\/strong>, spread across the depreciation period<\/li>\n<\/ul>\n<p data-start=\"483\" data-end=\"580\" data-is-last-node=\"\" data-is-only-node=\"\">In other words, the effective cost of the software could decrease by <strong data-start=\"552\" data-end=\"569\">more than 40%<\/strong> over time.<\/p>\n<h2><span style=\"color: #000000;\">Digitalisation and tax incentives: act now to maximise ROI<\/span><\/h2>\n<p data-start=\"63\" data-end=\"287\">Timing is critical. The tax benefit is triggered from the <strong data-start=\"121\" data-end=\"140\">investment date<\/strong>, not from the incentive\u2019s end date. Bringing the purchase forward to <strong data-start=\"210\" data-end=\"218\">2026<\/strong> means accelerating payback and becoming more competitive right away.<\/p>\n<p data-start=\"289\" data-end=\"367\">This measure is particularly strategic for companies considering solutions to:<\/p>\n<ul>\n<li data-start=\"371\" data-end=\"398\">digitise the supply chain<\/li>\n<li data-start=\"401\" data-end=\"461\">integrate systems and processes in an Industry 4.0 context<\/li>\n<li data-start=\"464\" data-end=\"517\">make IT infrastructure more efficient and sustainable<\/li>\n<\/ul>\n<h2><span data-ccp-props=\"{}\">Our approach: turning innovation into measurable value<\/span><\/h2>\n<p>At Aton, we\u2019re not just a software provider. We\u2019re a strategic partner for companies that want to combine innovation, sustainability and tax efficiency\u2014transforming an incentive into tangible, measurable value.<\/p>\n<p><strong><div class=\"custom_button\"><a href=\"https:\/\/aton.com\/en\/contact\/\" class=\"dropbtn mx-auto _slim\" title=\"Contact us today for a tailored assessment of your tax incentive opportunities\" target=\"\" ><div class=\"dropbtn_content\">Contact us today for a tailored assessment of your tax incentive opportunities<\/div><div class=\"dropbtn_drop\"><i class=\"sn_sprite _button_drop \"><svg viewBox=\"0 0 147 64\"><use xlink:href=\"\/wp-content\/themes\/aton\/assets\/images\/icons.svg#button-drop\" \/><\/svg><\/i><\/div><div class=\"dropbtn_spacer\"><\/div><\/a><\/div><\/strong><\/p>\n<p>We\u2019ll review your digital roadmap with you and help you maximise the benefits of <strong data-start=\"516\" data-end=\"557\">super depreciation<\/strong>, with solutions tailored to your business needs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Italy\u2019s 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 [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":79077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false},"class_list":["post-79182","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","keyword-prosperity-en","keyword-sales-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Italy\u2019s 2026 budget law: cut software costs by 43% \u2013 Aton<\/title>\n<meta name=\"description\" content=\"Italy\u2019s 2026 Budget Law puts super depreciation (iperammortamento) back at the heart of digital investments: discover how to access tax benefits with a perpetual licence.\" \/>\n<meta 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