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Italy's National Plan for Industry 4.0

Super and Hyper depreciations in the 2017 Stability Law for those who invest in innovation

The Plan Industry 4.0 – part of the 2017 Stability Law - aims to cut taxes on productive investments in new technologies.


Among the main measures in the new year there is, in fact, the whole Italian industry that needs to be re-designed, actually revolutionized, focusing on innovation that must be supported with tax incentives that are feasible for company budgets. In other words, if a company chooses to be innovative, it is rewarded. This is how Italy is preparing itself for the 4th Industrial Revolution, with over 13 billion of incentives from 2018 to 2024 that the government has planned to invest in companies that are ready to invest in new technologies and equipment to foster industrial digitalization.


Together with the confirmation of the previous tax break also for the 2017 140% super-depreciation for purchases of new working tools that the Government introduced with the 2017 Budget Law a new super depreciation up to 250% for purchases in specific fields.

The hyper-depreciation of 250% is aimed at expenses carried out for Industry 4.0 interventions and adds up to the 140% tax break for new working tools.

The difference between the new 250% hyper-depreciation and the 140% super depreciation is that the subsidy is addressed to entrepreneurs that invest in hi-tech material and immaterial equipment and in R&D. The bonus will raise up to 250% of depreciation only if expenses are for research, development, and innovation.