{"id":79838,"date":"2026-03-23T15:13:01","date_gmt":"2026-03-23T14:13:01","guid":{"rendered":"https:\/\/aton.com\/iperammortamento-software-industriale\/"},"modified":"2026-03-23T15:43:24","modified_gmt":"2026-03-23T14:43:24","slug":"super-depreciation-industrial-software","status":"publish","type":"post","link":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/","title":{"rendered":"Super depreciation for industrial software: which investments qualify and what changes"},"content":{"rendered":"<p data-start=\"0\" data-end=\"268\">There is a moment, in Italy\u2019s 2026 Budget Law, that marks a cultural shift even before a fiscal one. The reintroduction of <strong data-start=\"123\" data-end=\"145\">super depreciation<\/strong> for the digital domain &#8211; replacing the current Industry 4.0 and 5.0 tax credits &#8211; is not just a change in accounting leverage.<\/p>\n<p data-start=\"270\" data-end=\"587\" data-is-last-node=\"\" data-is-only-node=\"\">It reflects a clear recognition: industrial value no longer lies solely in the steel of machinery, but in the lines of code that control it. At last, the legislator acknowledges that industrial software is <strong data-start=\"476\" data-end=\"505\">productive infrastructure &#8211; <\/strong>not an add-on, not a support tool, but the very nervous system of the enterprise.<\/p>\n<h2><strong>Super depreciation for industrial software: why the logic is changing<\/strong><\/h2>\n<p data-start=\"74\" data-end=\"190\">For years, we\u2019ve described Industry 4.0 as the era of collaborative robots, interconnected machines and IoT sensors.<\/p>\n<p data-start=\"192\" data-end=\"359\">All true.<br data-start=\"201\" data-end=\"204\" \/>But real integration &#8211; the kind that drives efficiency, scalability and data control &#8211; doesn\u2019t come from mechanics. It comes from <strong data-start=\"330\" data-end=\"358\">application architecture<\/strong>.<\/p>\n<p data-start=\"361\" data-end=\"690\" data-is-last-node=\"\" data-is-only-node=\"\">From ERP systems that communicate in real time with MES in production, with WMS and TMS in logistics, and with corporate management systems. From platforms that orchestrate workflows, algorithms that optimise predictive maintenance, and AI applications that turn raw data into actionable insights for operational decision-making.<\/p>\n<h2><strong>From steel to code: the invisible infrastructure<\/strong><\/h2>\n<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-(--header-height)\" dir=\"auto\" data-turn-id=\"bae195ac-f1ab-43af-a462-3fc641c0eb52\" data-testid=\"conversation-turn-407\" data-scroll-anchor=\"false\" data-turn=\"user\"><\/section>\n<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-69847b89-9fbc-8389-90fa-3012d8dcc8b7-31\" data-testid=\"conversation-turn-408\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"176b5cc8-2990-4e2e-a576-4510f61906b2\" data-message-model-slug=\"gpt-5-3\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word light markdown-new-styling\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<p data-start=\"53\" data-end=\"328\">The new super depreciation framework reflects this reality. Eligible investments include ERP systems integrated with MES, WMS and TMS, WFA solutions for managing field operations, supply chain workflow automation platforms, and AI applications embedded in business processes.<\/p>\n<p data-start=\"330\" data-end=\"593\" data-is-last-node=\"\" data-is-only-node=\"\">But the key point isn\u2019t the type of software purchased &#8211; it\u2019s <strong>how it\u2019s used<\/strong>.<br data-start=\"404\" data-end=\"407\" \/>The incentive rewards solutions that are interconnected, integrated into processes, and actively embedded in day-to-day operations. Not decorative tools, but core digital infrastructure.<\/p>\n<h3>What really matters for the incentive<\/h3>\n<p data-start=\"42\" data-end=\"218\">The difference is substantial. In recent years, we\u2019ve seen a rush to access incentives\u2014purchases often driven more by tax windows than by genuine organisational transformation.<\/p>\n<p data-start=\"220\" data-end=\"377\">Today, the regulation introduces a clear responsibility: software must <strong data-start=\"291\" data-end=\"324\">\u201crun the business every day.\u201d<\/strong> It must be interconnected, traceable and measurable.<\/p>\n<p data-start=\"379\" data-end=\"440\" data-is-last-node=\"\" data-is-only-node=\"\">In other words, it must generate <strong data-start=\"412\" data-end=\"439\">structural productivity<\/strong>.<\/p>\n<h2><strong>Super depreciation for industrial software and usage requirements<\/strong><\/h2>\n<p data-start=\"70\" data-end=\"140\">From a technical and tax perspective, <a href=\"https:\/\/aton.com\/en\/2026-budget-law-perpetual-licence-and-super-depreciation\/\" target=\"_blank\" rel=\"noopener\">the measure is highly impactful<\/a>.<\/p>\n<p data-start=\"142\" data-end=\"336\">The acquisition cost\u2014used to calculate depreciation charges and lease payments\u2014is increased for investments made between <strong data-start=\"263\" data-end=\"303\">1 January 2026 and 30 September 2028<\/strong>, according to progressive tiers.<\/p>\n<p data-start=\"338\" data-end=\"711\" data-is-last-node=\"\" data-is-only-node=\"\">The uplift is <strong data-start=\"352\" data-end=\"360\">180%<\/strong> for investments up to <strong data-start=\"383\" data-end=\"399\">\u20ac2.5 million<\/strong>, with an estimated tax benefit of <strong data-start=\"434\" data-end=\"443\">43.2%<\/strong> (based on a 24% IRES rate).<br data-start=\"471\" data-end=\"474\" \/>For the portion between <strong data-start=\"498\" data-end=\"530\">\u20ac2.5 million and \u20ac10 million<\/strong>, the uplift is <strong data-start=\"546\" data-end=\"554\">100%<\/strong>, with an estimated benefit of <strong data-start=\"585\" data-end=\"592\">24%<\/strong>.<br data-start=\"593\" data-end=\"596\" \/>For the range between <strong data-start=\"618\" data-end=\"649\">\u20ac10 million and \u20ac20 million<\/strong>, the uplift is <strong data-start=\"665\" data-end=\"672\">50%<\/strong>, with an estimated benefit of <strong data-start=\"703\" data-end=\"710\">12%<\/strong>.<\/p>\n<p><strong><div class=\"custom_button\"><a href=\"https:\/\/aton.com\/en\/2026-budget-law-perpetual-licence-and-super-depreciation\/\" class=\"dropbtn mx-auto _slim\" title=\"Discover Italy\u2019s 2026 Budget Law\" target=\"\" ><div class=\"dropbtn_content\">Discover Italy\u2019s 2026 Budget Law<\/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<h3>Tiers and benefits: what changes in the numbers<\/h3>\n<p data-start=\"52\" data-end=\"226\">The rates are significantly higher than in recent years, although the depreciation mechanism will result in a longer timeframe to realise the benefit compared to tax credits.<\/p>\n<p data-start=\"228\" data-end=\"384\" data-is-last-node=\"\" data-is-only-node=\"\">This is a deliberate shift &#8211; encouraging planned investments rather than one-off actions. It favours <strong>long-term industrial strategies<\/strong> over opportunistic moves.<\/p>\n<h2><strong>Rates and comparison with tax credits<\/strong><\/h2>\n<p data-start=\"42\" data-end=\"152\">Another key element is the \u201c<strong>return\u201d of Industry 4.0 software<\/strong>, which had been excluded from incentives in 2025.<\/p>\n<p data-start=\"154\" data-end=\"338\">That exclusion raised widespread concerns across the IT sector: there was a real risk of funding hardware without supporting the intangible layer that enables it to deliver real value.<\/p>\n<p data-start=\"340\" data-end=\"441\" data-is-last-node=\"\" data-is-only-node=\"\">Today, the legislator corrects that distortion &#8211; at a crucial moment for the country\u2019s competitiveness.<\/p>\n<h2><strong>Super depreciation for industrial software and the return of Industry 4.0<\/strong><\/h2>\n<p data-start=\"78\" data-end=\"147\">Because the issue is not only fiscal &#8211; it is <strong>geopolitical and economic<\/strong>.<\/p>\n<p data-start=\"149\" data-end=\"523\">Italian companies, especially SMEs that form the backbone of our industrial fabric, are competing in markets dominated by global digital platforms.<br data-start=\"296\" data-end=\"299\" \/>US tech giants have built their competitive advantage on proprietary software infrastructures, <a href=\"https:\/\/aton.com\/en\/ucp-universal-commerce-protocol-b2b-integrated-platforms\/\" target=\"_blank\" rel=\"noopener\">integrated ecosystems<\/a>, and the ability to leverage data at a global scale &#8211; supported by a particularly favourable tax environment.<\/p>\n<p data-start=\"525\" data-end=\"635\" data-is-last-node=\"\" data-is-only-node=\"\">The real challenge now lies in the ability to turn information into efficiency, into service, and into margin.<\/p>\n<h2><strong>Global competition and the Italian IT supply chain<\/strong><\/h2>\n<p data-start=\"55\" data-end=\"186\">If Italy wants to protect and revitalise its manufacturing base, it cannot limit itself to incentivising the purchase of machinery.<\/p>\n<p data-start=\"188\" data-end=\"482\">It must strengthen its <strong>technological supply chain<\/strong>. It must enable Italian IT companies to develop advanced, integrable solutions that can compete with international players. And it must foster a qualified domestic demand &#8211; capable of absorbing innovation &#8211; within a self-reinforcing virtuous cycle.<\/p>\n<p data-start=\"484\" data-end=\"767\">The new super depreciation scheme moves in this direction. Incentivising integrated ERP systems, automation platforms and AI applications means stimulating a domestic market for industrial software. It means supporting system integrators, software vendors and technology consultants.<\/p>\n<p data-start=\"769\" data-end=\"824\">Ultimately, it means building <strong>culture and capabilities<\/strong>.<\/p>\n<p data-start=\"826\" data-end=\"1017\">This is no small detail. Competing with US tech giants is not about matching their financial scale. It\u2019s about specialisation, process alignment, the ability to customise, and local presence.<br \/>\nItalian IT companies have often proven their ability to <a href=\"https:\/\/aton.com\/en\/code-artisans-tech-made-in-italy\/\" target=\"_blank\" rel=\"noopener\">deliver tailored solutions<\/a>, perfectly embedded in SME production processes. But without adequate strategic support from industrial policy, competing with Big Tech remains a challenge.<\/p>\n<p data-start=\"826\" data-end=\"1017\">As a result, digital transformation is too often perceived as a recurring cost &#8211; rather than a strategic asset.<\/p>\n<h2><strong>Super depreciation for industrial software: execution and capabilities<\/strong><\/h2>\n<p data-start=\"75\" data-end=\"158\">A crucial question remains: companies\u2019 ability to design coherent <strong>investment plans<\/strong>.<\/p>\n<p data-start=\"160\" data-end=\"475\">As always, the risk is that the measure is interpreted purely as a tax lever. But integrated software can only deliver its full potential if it is accompanied by process redesign, staff training and strong data governance. Installing an advanced ERP is not enough if the organisation continues to operate as before.<\/p>\n<p data-start=\"477\" data-end=\"793\">Super depreciation becomes a real driver of transformation when it is supported by a <strong>clear strategy and solid execution<\/strong>. It requires mapping information flows, defining measurable KPIs, and integrating sales, production, logistics, distribution and finance. Above all, it requires investment in digital capabilities.<\/p>\n<p data-start=\"795\" data-end=\"941\" data-is-last-node=\"\" data-is-only-node=\"\">Without data analysts, IT project managers, and professionals capable of orchestrating system integration, the incentive risks remaining on paper.<\/p>\n<h3>Capabilities and governance: what it takes to succeed<\/h3>\n<p data-start=\"58\" data-end=\"165\">The good news is that the timeframe &#8211; until <strong data-start=\"100\" data-end=\"121\">30 September 2028 &#8211; <\/strong>provides a sufficient horizon for planning.<\/p>\n<p data-start=\"167\" data-end=\"540\">From a macroeconomic perspective, the potential impact is significant. Every euro invested in industrial software generates multiplier effects in terms of productivity, error reduction, inventory optimisation and faster cash cycles. In a country characterised by compressed margins and increasing international competition, operational efficiency becomes a decisive factor.<\/p>\n<p data-start=\"542\" data-end=\"830\" data-is-last-node=\"\" data-is-only-node=\"\">There is also a question of <strong>attractiveness<\/strong>. A digitised industrial system is more appealing to foreign investors, tech talent and international partnerships. Italy still lags behind the European average in ICT investment &#8211; closing this gap is essential to avoid progressive marginalisation.<\/p>\n<h2><strong>A window through 2028 and the productivity effect<\/strong><\/h2>\n<p data-start=\"54\" data-end=\"95\">But the real challenge will be <strong>execution<\/strong>.<\/p>\n<p data-start=\"97\" data-end=\"353\">Companies will need to prove they can turn the incentive into real transformation. Italian software vendors must seize the opportunity to raise the bar on innovation: <strong data-start=\"264\" data-end=\"352\">cloud-native architectures, interoperability, security by design, and explainable AI<\/strong>.<\/p>\n<p data-start=\"355\" data-end=\"433\">If the economic system responds, 2026 could mark the beginning of a new phase.<\/p>\n<p data-start=\"435\" data-end=\"697\">No longer Industry 4.0 as a label, but as a <strong data-start=\"479\" data-end=\"507\">pervasive infrastructure<\/strong> &#8211; an ecosystem where data flows across departments, maintenance is predictive, the supply chain is visible end-to-end, and human &#8211; machine interfaces become conversational, in natural language.<\/p>\n<p data-start=\"699\" data-end=\"955\" data-is-last-node=\"\" data-is-only-node=\"\">Ultimately, <strong>competitiveness<\/strong> is not an abstract concept. It is the ability to produce better, faster, with less waste. It is the ability to deliver integrated digital services to customers, personalise the offer, and respond to external shocks with agility.<\/p>\n<h2><strong>Super depreciation for industrial software and digital sovereignty<\/strong><\/h2>\n<p data-start=\"71\" data-end=\"183\">For too long, digital innovation has been treated as a separate chapter &#8211; almost an add-on to the \u201creal\u201d business.<\/p>\n<p data-start=\"185\" data-end=\"378\">Italy\u2019s 2026 Budget Law reminds us that business today is inherently digital. And without strong, integrated and intelligent software infrastructures, Italian manufacturing risks losing ground.<\/p>\n<p data-start=\"380\" data-end=\"451\">The game is open. The State has made its move &#8211; now it\u2019s up to companies.<\/p>\n<p data-start=\"453\" data-end=\"748\">To invest not just for a tax benefit, but to <strong>build a lasting competitive advantage<\/strong>. Because, when competing with US tech giants, we may not match their scale &#8211; but we can play to our strengths: deep integration between technology and industrial know-how, agility, and the ability to adapt quickly.<\/p>\n<p data-start=\"750\" data-end=\"938\" data-is-last-node=\"\" data-is-only-node=\"\">And perhaps, this will be the first step towards true digital sovereignty &#8211; built not on declarations, but on continuously improving the processes that keep our businesses running every day.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>There is a moment, in Italy\u2019s 2026 Budget Law, that marks a cultural shift even before a fiscal one. The reintroduction of super depreciation for the digital domain &#8211; replacing the current Industry 4.0 and 5.0 tax credits &#8211; is not just a change in accounting leverage. It reflects a clear recognition: industrial value no [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":79840,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false},"class_list":["post-79838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","keyword-prosperity-en","keyword-tech-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Super depreciation for industrial software: what\u2019s new \u2013 Aton<\/title>\n<meta name=\"description\" content=\"Super depreciation for industrial software, in Italy\u2019s 2026 Budget Law, is not just a tax measure: discover why.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Super depreciation for industrial software: what\u2019s new \u2013 Aton\" \/>\n<meta property=\"og:description\" content=\"Super depreciation for industrial software, in Italy\u2019s 2026 Budget Law, is not just a tax measure: discover why.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/\" \/>\n<meta property=\"og:site_name\" content=\"Aton\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aton.spa\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-23T14:13:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-23T14:43:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Giulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Giulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/\"},\"author\":{\"name\":\"Giulia\",\"@id\":\"https:\/\/aton.com\/#\/schema\/person\/068806d8e72fb4663f061e6cb07b6bfa\"},\"headline\":\"Super depreciation for industrial software: which investments qualify and what changes\",\"datePublished\":\"2026-03-23T14:13:01+00:00\",\"dateModified\":\"2026-03-23T14:43:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/\"},\"wordCount\":1413,\"publisher\":{\"@id\":\"https:\/\/aton.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg\",\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/\",\"url\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/\",\"name\":\"Super depreciation for industrial software: what\u2019s new \u2013 Aton\",\"isPartOf\":{\"@id\":\"https:\/\/aton.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg\",\"datePublished\":\"2026-03-23T14:13:01+00:00\",\"dateModified\":\"2026-03-23T14:43:24+00:00\",\"description\":\"Super depreciation for industrial software, in Italy\u2019s 2026 Budget Law, is not just a tax measure: discover why.\",\"breadcrumb\":{\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage\",\"url\":\"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg\",\"contentUrl\":\"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg\",\"width\":1920,\"height\":1080,\"caption\":\"Super depreciation for industrial software\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aton.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Super depreciation for industrial software: which investments qualify and what changes\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aton.com\/#website\",\"url\":\"https:\/\/aton.com\/\",\"name\":\"Aton\",\"description\":\"Accompagniamo la tua azienda verso la trasformazione digitale sostenibile\",\"publisher\":{\"@id\":\"https:\/\/aton.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aton.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aton.com\/#organization\",\"name\":\"Aton S.p.A. Societ\u00e0 Benefit\",\"url\":\"https:\/\/aton.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aton.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aton.com\/wp-content\/uploads\/2022\/03\/aton_logo.png\",\"contentUrl\":\"https:\/\/aton.com\/wp-content\/uploads\/2022\/03\/aton_logo.png\",\"width\":295,\"height\":171,\"caption\":\"Aton S.p.A. Societ\u00e0 Benefit\"},\"image\":{\"@id\":\"https:\/\/aton.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/aton.spa\/\",\"https:\/\/www.linkedin.com\/company\/aton-s.p.a.\",\"https:\/\/www.instagram.com\/atonspasocietabenefit\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/aton.com\/#\/schema\/person\/068806d8e72fb4663f061e6cb07b6bfa\",\"name\":\"Giulia\",\"url\":\"https:\/\/aton.com\/en\/author\/giulia-smeazzettoaton-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Super depreciation for industrial software: what\u2019s new \u2013 Aton","description":"Super depreciation for industrial software, in Italy\u2019s 2026 Budget Law, is not just a tax measure: discover why.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/","og_locale":"en_US","og_type":"article","og_title":"Super depreciation for industrial software: what\u2019s new \u2013 Aton","og_description":"Super depreciation for industrial software, in Italy\u2019s 2026 Budget Law, is not just a tax measure: discover why.","og_url":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/","og_site_name":"Aton","article_publisher":"https:\/\/www.facebook.com\/aton.spa\/","article_published_time":"2026-03-23T14:13:01+00:00","article_modified_time":"2026-03-23T14:43:24+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg","type":"image\/jpeg"}],"author":"Giulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Giulia","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#article","isPartOf":{"@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/"},"author":{"name":"Giulia","@id":"https:\/\/aton.com\/#\/schema\/person\/068806d8e72fb4663f061e6cb07b6bfa"},"headline":"Super depreciation for industrial software: which investments qualify and what changes","datePublished":"2026-03-23T14:13:01+00:00","dateModified":"2026-03-23T14:43:24+00:00","mainEntityOfPage":{"@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/"},"wordCount":1413,"publisher":{"@id":"https:\/\/aton.com\/#organization"},"image":{"@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage"},"thumbnailUrl":"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg","inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/","url":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/","name":"Super depreciation for industrial software: what\u2019s new \u2013 Aton","isPartOf":{"@id":"https:\/\/aton.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage"},"image":{"@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage"},"thumbnailUrl":"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg","datePublished":"2026-03-23T14:13:01+00:00","dateModified":"2026-03-23T14:43:24+00:00","description":"Super depreciation for industrial software, in Italy\u2019s 2026 Budget Law, is not just a tax measure: discover why.","breadcrumb":{"@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aton.com\/en\/super-depreciation-industrial-software\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#primaryimage","url":"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg","contentUrl":"https:\/\/aton.com\/wp-content\/uploads\/2026\/03\/Banner-articoli-sito-1-1.jpg","width":1920,"height":1080,"caption":"Super depreciation for industrial software"},{"@type":"BreadcrumbList","@id":"https:\/\/aton.com\/en\/super-depreciation-industrial-software\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aton.com\/en\/"},{"@type":"ListItem","position":2,"name":"Super depreciation for industrial software: which investments qualify and what changes"}]},{"@type":"WebSite","@id":"https:\/\/aton.com\/#website","url":"https:\/\/aton.com\/","name":"Aton","description":"Accompagniamo la tua azienda verso la trasformazione digitale sostenibile","publisher":{"@id":"https:\/\/aton.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aton.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aton.com\/#organization","name":"Aton S.p.A. Societ\u00e0 Benefit","url":"https:\/\/aton.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aton.com\/#\/schema\/logo\/image\/","url":"https:\/\/aton.com\/wp-content\/uploads\/2022\/03\/aton_logo.png","contentUrl":"https:\/\/aton.com\/wp-content\/uploads\/2022\/03\/aton_logo.png","width":295,"height":171,"caption":"Aton S.p.A. Societ\u00e0 Benefit"},"image":{"@id":"https:\/\/aton.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/aton.spa\/","https:\/\/www.linkedin.com\/company\/aton-s.p.a.","https:\/\/www.instagram.com\/atonspasocietabenefit\/"]},{"@type":"Person","@id":"https:\/\/aton.com\/#\/schema\/person\/068806d8e72fb4663f061e6cb07b6bfa","name":"Giulia","url":"https:\/\/aton.com\/en\/author\/giulia-smeazzettoaton-com\/"}]}},"_links":{"self":[{"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/posts\/79838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/comments?post=79838"}],"version-history":[{"count":2,"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/posts\/79838\/revisions"}],"predecessor-version":[{"id":79843,"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/posts\/79838\/revisions\/79843"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/media\/79840"}],"wp:attachment":[{"href":"https:\/\/aton.com\/en\/wp-json\/wp\/v2\/media?parent=79838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}