Hyper-depreciation is the new measure that, building on the Transition 4.0 and 5.0 Plans, supports the digital and energy transformation of the national production system. Replacing the Transition 4.0 and Transition 5.0 tax credits, the measure reintroduces the logic of increasing the acquisition cost of eligible assets, recognized solely for tax purposes when calculating depreciation allowances and finance lease payments.
As of Friday 12 June 2026 the GSE platform through which companies will manage all mandatory communications to access the incentive has been online, in partial mode. For IT, production and industrial engineering teams, this is the moment when investment planning, 4.0 interconnection and technical documentation truly need to align.
In this article we will look at:
With the implementing decree, operational management of hyper-depreciation has been entrusted to GSE, which has set up a dedicated online platform through which the entire process of accessing the incentive takes place. There are three particularly important elements to consider:
For manufacturing companies, this translates into a very concrete need: the correct description of plants, the classification of assets, the design of interconnection and the organization of technical documentation take on a central role in ensuring effective management of the application and avoiding requests for clarification or additional information from GSE.
Access to the incentive takes place through three mandatory communications on the GSE platform.
This is the first step, already available online. It must be sent before the investment is completed for each production facility involved. GSE checks the availability of resources and communicates the outcome: only after approval does the reservation become valid.
This stage already requires a clear vision of the future architecture: which assets will be interconnected, with which systems (MES, ERP, SCADA, IoT platforms) and with what realistic timeframes.
It must be sent within 60 days of the positive outcome of the preliminary communication and after payment of a minimum deposit of 20% for each eligible asset, reporting the date and amount of the payment and the identifying details of the related invoices and contracts.
If the contracts provide for separate supply phases for MES systems and machinery, this is the right time to share a timeline consistent with GSE deadlines with administration and finance.
It must be sent once the investment is complete and after the assets have been interconnected to the company system or supply network, in any case by 15 November 2028 (with a possible 20-day extension in case a request for additional information is made). It requires:
Here technical input is decisive: the report describes the architecture, data flows, levels of automation and integration, as well as the system's ability to exchange two-way information with the rest of the IT/OT infrastructure.
Under the new regulatory framework, the benefit does not depend solely on the purchase of the asset, but on the company's ability to demonstrate that the investment is part of an integrated, interconnected and measurable digital system. It is precisely the teams that design the IT/OT architecture, define data flows and manage lines, MES and monitoring tools on a daily basis, making all this possible: this is where IT and production become the true protagonists of the incentive, not mere executors.
A 4.0-by-design approach from the outset makes the expert's job easier when drafting technical reports, filling in communications on the GSE platform, and handling any subsequent documentary checks.
Looking at the substantive requirements set out in the decree — interconnection, data collection and enhancement, process integration and traceability — the MES (Manufacturing Execution System) stands out as the platform most consistent with the philosophy of the 2026 hyper-depreciation scheme.
An MES connects machines, operators, production departments and management systems, creating a single, continuous information flow that makes the entire production process monitorable in real time. This capability generates a twofold benefit.
On one hand, it allows the company to concretely improve its operational performance by monitoring production times, machine downtime, scrap, resource saturation and nonconformities. On the other, it provides a technological infrastructure capable of effectively supporting and documenting the interconnection and integration requirements set out by the regulation.
The most significant aspect, however, is strategic in nature: the tax benefit is limited in time, whereas the informational and organizational asset built through an MES continues to generate value well beyond the incentive period. For this reason, among the industrial software solutions affected by the new measure, the MES is probably the investment that offers the greatest alignment between tax incentives, digital transformation and the company's competitive growth.
Do you need to check your company's eligibility, and discover how to turn hyper-depreciation into a competitive advantage with Qualitas MES?
Contact us: https://www.qualitas.it/contatti