Technical appraisals for Italy’s 2026 hyper-depreciation, signed by a licensed engineer
Has your plant, branch or permanent establishment in Italy invested in Industry 4.0 machinery or software? Italy’s 2026 hyper-depreciation (iperammortamento) lets the business deduct more than the actual cost of qualifying new assets, but only if each asset comes with a sworn technical appraisal (perizia asseverata). I sign it as a licensed engineer (Italy), registered with the Order of Engineers of the Province of Lecce, no. 4603, Section A, information sector: I check the asset, test its interconnection and deliver an appraisal ready for the GSE file.
Ing. Vito Domenico Amodio
Engineer and Innovation Manager, I work with you directly
- UNI 11814 Innovation Manager · Apave no. 38-M
- Licensed engineer, Lecce no. 4603
- Listed by MISE as innovation manager in 2019
- Working with SMEs since 2014
I work on site in Lecce and across Apulia, in the rest of Southern Italy by arrangement, and across Italy remotely for software and platforms. I discuss the work with you and your group in English.
When you need a hyper-depreciation appraisal
In plain terms, hyper-depreciation is a tax deduction on top of normal depreciation. Italian Law 199/2025 (Article 1, paragraphs 427-436) increases the deductible cost of new capital goods by 180% for investments up to 2.5 million euro, by 100% up to 10 million and by 50% up to 20 million. It covers investments completed from 1 January 2026 to 30 September 2028. The implementing decree of the Italian ministries of enterprise (MIMIT) and economy (MEF) of 7 May 2026 requires the sworn appraisal for every asset, with no amount threshold. The file is managed through GSE, the Italian state energy services company.
You need an appraisal if:
Machinery and automation
Your Italian site bought or ordered a CNC machine, a robot, an automated warehouse or a measuring system and wants the relief
Annex V software
You bought MES, production planning, predictive maintenance, IoT platforms, simulation or industrial cybersecurity software
Interconnection to verify
The vendor says “the asset is 4.0”, but nobody has checked that it really exchanges data with your ERP or production system
Your accountant asks for it
They must send the completion notice to GSE and need the appraisal
Before signing the order
You want to know in advance whether the asset meets the requirements, which matters when equipment is chosen at group level and installed in Italy.
What I do
Asset classification
I identify the item of Annex IV (tangible assets) or Annex V (intangible assets) and tell you plainly if the asset does not qualify.
Check of the technical features
Required for that item, on the manufacturer’s documentation and on the installed asset. In the practice inherited from Industry 4.0, requirements such as control by CNC or PLC, automated integration, a human-machine interface and compliance with safety rules matter.
Interconnection check
With the company’s production management system or supply network: documented protocols, unique identification of the asset on the network, two-way data exchange.
Technical analysis
With tests, screenshots, logs and network diagrams collected during the check.
Sworn technical appraisal
Digitally signed and coordinated with the auditor’s accounting certification.
Pre-purchase check
On the quote and data sheet, with a list of what to ask the vendor.
The appraisal is a technical document in an Italian tax file. The tax benefit itself, its calculation and whether your entity can claim it are for your accountant or tax adviser: I do not give tax advice, I coordinate with them. The appraisal is written in Italian; on request I add a summary in English for the parent company.
How I work
Listening a few days
After a call you send the quote or invoice, delivery note, data sheets, manual, EU declaration of conformity and a description of the network and management systems. I send you a written quote.
Diagnosis
If the asset is not yet installed, I flag the critical points to fix with the vendor. After installation and start-up, through a site visit or remotely, I check the running asset, its identification on the network and the data exchange with the company system; for cloud software I work through guided access.
Plan and resources
I share the draft with you and your accountant, so that data and dates match the GSE file.
Delivery and results
I sign the appraisal (sworn statement) and deliver the file with the evidence. Timing depends mainly on how quickly the vendor completes the interconnection: I state it in the quote.
These are the four steps of the method I follow in every project.
Why work with me
- Licensed engineer (Italy), registered with the Order of Engineers of the Province of Lecce, no. 4603 since 26 February 2026, Section A, information sector. Italian Presidential Decree 328/2001 (Article 46) assigns this sector the appraisal and testing of electronic, automation and information processing systems: software, control and interconnection are my ground.
- Certified Innovation Manager (UNI 11814): I know Industry 4.0 incentives from the project side, not only from the signature.
- CIO of Moviweb S.r.l. since 2022: every day I deal with integrations between management systems, platforms and cloud services.
- Independence. I do not sign appraisals on assets, software or integrations supplied or built by Moviweb S.r.l., where I am CIO, or by vendors I work with: in those cases I refer you to another engineer.
- Within my competence. For complex machinery I work with colleagues from the industrial sector, so each part of the appraisal carries the competent signature.
- Experience with grants and incentives: I know how the appraisal fits with the tax file and with any grants on the same investment.
What you get
Sworn technical appraisal
with technical analysis, for each asset or homogeneous group.
Classification sheet
with the annex item and the requirements checked.
Interconnection report
with evidence (screenshots, logs, network diagram).
List of documents to keep
for checks by GSE and the Italian Revenue Agency.
Note for your accountant
with the data needed for the completion notice.
Shall we talk for half an hour?
Tell me where you are so I understand what you need. If I can help, I send you a written quote.
Legal framework
| Reference | What it says |
|---|---|
| Law 199/2025, Article 1, paragraphs 427-436 | Introduces the 2026 hyper-depreciation, rates and period |
| MIMIT-MEF Decree of 7 May 2026, Article 3 | GSE notices: advance notice, confirmation with a 20% down payment within 60 days of approval, completion by 15/11/2028, periodic notices |
| Decree of 7 May 2026, Article 6 | Sworn appraisal with technical analysis by a registered and insured engineer or industrial technician, or certificate from an accredited body |
| Decree of 7 May 2026, Article 7 | Accounting certification by a statutory auditor |
| Decree of 7 May 2026, Articles 9-10 | Document retention and cases of forfeiture |
| Revenue Agency-MISE Circular 4/E/2017 | Practice on the concept of interconnection |
The law allows the relief to be combined with other aid on the same costs, up to the cost incurred, but not with the Industry 4.0 tax credit. If the investment also goes through a grant, see grants and public funding. For software and ICT supplies that need an acceptance test rather than an appraisal, see ICT acceptance testing and technical advisory. A full guide with examples is available in Italian. My background is on the about page.
Frequently asked questions
Can't find your question? Write to me and I will answer.
Our group is not Italian. Can our Italian site use the hyper-depreciation?
The relief is claimed in Italy by the business that makes the investment and pays tax there, so the question is whether your Italian company, branch or permanent establishment qualifies. That is a tax matter for your accountant or tax adviser. My part is technical: checking that each asset meets the requirements and signing the appraisal the file needs.
Is the appraisal needed for assets under 300,000 euro?
Yes. Article 6 of the MIMIT-MEF decree of 7 May 2026 requires a sworn appraisal, or a certificate from an accredited certification body, for all assets in Annexes IV and V, with no threshold. Under the earlier Industry 4.0 tax credit, a statement by the legal representative was enough below 300,000 euro: with the 2026 hyper-depreciation that is no longer possible.
By when do we need the appraisal?
Before the completion notice on the GSE portal, where you declare that you hold the appraisal and the accounting certification. The completion notice is sent after the asset is interconnected and in any case by 15 November 2028. The tax effect starts from the tax period of that notice, if the asset entered into operation in the same period.
Do you appraise complex machinery as well?
My field is software, control systems, networks and interconnection, which is the information sector of the Italian engineering register. For complex machines, such as machining centres, presses or packaging lines, I work with a fellow engineer from the industrial sector: each of us signs the part within our competence and you receive one coordinated file.
Does the appraisal protect us from audits, and what if we move the asset?
No appraisal rules out audits. It describes and certifies the asset at the time of the checks. GSE and the Italian Revenue Agency can review the file, and the benefit is lost if, for example, you sell the asset without replacing it, transfer it abroad or do not keep the documents. Groups that move equipment between countries should plan for this.
Book an introductory call
Send me the quote and data sheet before you sign the order, or the documents if the asset is already bought. In a call I understand the case and then send you a written quote.
Tell me about your company and what you want to achieve. The call is for me to understand your request: if I can help, I prepare a written quote. or fill in the formBook a 30-minute introductory call
Related services
- ICT acceptance testing and technical advisoryAcceptance testing of software, networks and platforms, expert reports and party-appointed expert work.
- Italian and EU fundingChoosing the scheme, application, technical report and final reporting.
- Public sector and PNRR projectsICT management, contract execution and governance of public digital projects.