The 2026 Budget Law (Law 199/2025), approved on 30 December 2025, reintroduces Hyper-Amortization among the tax measures designed to support the digital transformation of businesses and accelerate investments in 4.0 technologies, with a focus on cybersecurity, artificial intelligence, data spaces and interoperability.
From 1 January 2026 to 30 September 2028, Italian companies can increase the tax-deductible value of the costs of eligible assets and software, reducing their IRPEF/IRES taxable income.
This opens up the possibility of planning purchases and projects with a more favorable tax impact, in compliance with the requirements set out.
This is a clear political and economic signal: the State recognizes data authenticity, information integrity and protection from cyber risks as pillars of economic competitiveness in 2026.
An incentive against concrete threats
Hyper-Amortization arrives at a time when not only digitalization is accelerating, but with it also some concrete threats:
- ENISA Threat Landscape 2025 reports 4,875 cybersecurity incidents
(ransomware, DDoS, network compromises and data breaches) between July 2024 and June 2025, with ransomware accounting for 81.1% of cybercrime.
Incidents that paralyze operations, supply chains and customer relationships. - Europol EU-SOCTA 2025 highlights how AI multiplies the speed and scale of deepfakes, voice-cloning and automated fraud. A synthetic video can deceive a CFO out of millions of euros.
- The World Economic Forum Global Cybersecurity Outlook 2026 produced with Accenture states that 87% of cybersecurity leaders report an increase in AI-related threats.
How Hyper-Amortization 2026 works
The incentive applies to all companies headquartered in Italy (regardless of size or sector), provided they meet basic requirements such as compliance with workplace health and safety regulations and regular payment of social security and welfare contributions for employees.
The eligibility of purchases and projects depends on whether the asset or software is classified under Annexes IV and V of the relevant law.
Eligible assets include:
– New tangible/intangible Industry 4.0 assets (machinery, equipment, interconnected software) under Annexes IV and V of the law.
Enhanced tax deduction (on net investment cost):
| Investment bracket | Enhanced tax deduction |
|---|---|
| Up to 2.5 million euros | +180% |
| Over 2.5 million and up to 10 million euros | +100% |
| Over 10 million and up to 20 million euros | +50% |
TrueScreen aligns with the goals of Hyper-Amortization
TrueScreen is the Data Authenticity Platform that enables professionals and businesses to obtain authentic and reliable digital information in the most critical business processes, enabling faster operations, fraud-resistant workflows and compliance with the main regulations.
Certified digital provenance, an unalterable chain of custody and verifiable forensic metadata are fundamental elements that companies can now finance, turning information security into a concrete competitive advantage.
Our technology works on exactly what, more than ever, cannot be neglected: restoring trust in digital information.
Do you want to understand how to integrate TrueScreen into your organization?
Contact us or book a free demo: https://truescreen.io/it/contattaci/
Frequently asked questions
Quick answers on Hyper-Amortization 2026, Industry 4.0 investments, and why digital trust and cybersecurity matter in business processes.
What is Hyper-Amortization reintroduced by the 2026 Budget Law?
It is a tax incentive that allows companies to increase the tax-deductible cost of eligible assets and software,
reducing IRPEF/IRES taxable income, in compliance with the requirements set out by the regulation.
What is the validity period of Hyper-Amortization 2026?
The incentive applies to investments made from 1 January 2026 to 30 September 2028,
as indicated in the article.
Which assets and software may qualify for the incentive?
Eligibility depends on whether the asset or software is classified under Annexes IV and V mentioned in the article.
In summary, it includes new tangible and intangible Industry 4.0 assets, such as machinery, equipment and interconnected software.
What are the enhanced deduction rates and how do they work?
The enhanced rates vary by investment bracket, as stated in the article:
+180% up to 2.5 million euros, +100% over 2.5 million and up to 10 million euros,
+50% over 10 million and up to 20 million euros.
Why is the incentive also linked to digital trust and cybersecurity?
Because, as the article highlights, digital transformation accelerates together with concrete threats such as ransomware, DDoS and AI-enabled fraud.
In this context, data authenticity and information integrity become key factors for competitiveness.
How is TrueScreen “aligned” with the goals of Hyper-Amortization?
According to the article, TrueScreen supports critical business processes with authentic and reliable digital information,
enabling traceability, integrity and legal value throughout the information lifecycle through certified digital provenance,
chain of custody and verifiable forensic metadata.
Which business functions can benefit most from verifiable digital evidence?
In general, any area where verifiable and contestable digital evidence is needed, for example in audit, compliance,
claims handling and incident response, as well as operational processes where data quality and integrity make the difference.
Make your digital evidence indisputable
TrueScreen helps organizations and institutions capture, verify and certify photos, videos, inspections and documents, ensuring traceability, integrity and legal value throughout the entire information lifecycle.
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