{"id":31092,"date":"2026-11-06T13:13:37","date_gmt":"2026-11-06T13:13:37","guid":{"rendered":"https:\/\/beneggiassociati.com\/?page_id=31092"},"modified":"2026-11-06T13:28:30","modified_gmt":"2026-11-06T13:28:30","slug":"hyper-depreciation-calculator-2026","status":"publish","type":"page","link":"https:\/\/beneggiassociati.com\/en\/hyper-depreciation-calculator-2026\/","title":{"rendered":"Hyper-depreciation (iperammortamento) calculator 2026\u20132028"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31092\" class=\"elementor elementor-31092 elementor-30970\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c695 e-flex e-con-boxed e-con e-parent\" data-id=\"7c3c695\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f456c0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7f456c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1b821 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1b821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbaf4b e-con-full e-flex e-con e-child\" data-id=\"2bbaf4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5435 elementor-widget elementor-widget-heading\" data-id=\"8fb5435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Hyper-depreciation (iperammortamento) calculator 2026\u20132028<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e94983d e-flex e-con-boxed e-con e-parent\" data-id=\"e94983d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-536bd65 elementor-widget elementor-widget-text-editor\" data-id=\"536bd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Hyper-depreciation simulation<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387f5c2 elementor-widget elementor-widget-heading\" data-id=\"387f5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What the 4.0 investment uplift is worth<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b9ca0 elementor-widget elementor-widget-text-editor\" data-id=\"37b9ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The 2026 Budget Law (Law no. 199 of 30 December 2025, art. 1, paras. 427 to 436) allows companies to increase, for income tax purposes, the cost of new capital goods purchased between 1 January 2026 and 30 September 2028. The tool estimates the amount of the uplift, the tax saving and the way the benefit is spread over the years. The calculation runs in your browser and the result is always visible. The data you enter is neither sent nor stored, unless you optionally request the PDF report. The report is sent to the address provided. Subscribing to the newsletter is optional.<\/p><p>The online calculation is a simplified estimate. The optional PDF report adds the annual plan by financial year, statutory depreciation with temporary adjustments and deferred taxes, the assumptions, the formalities and the legal references.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a43617 e-flex e-con-boxed e-con e-parent\" data-id=\"0a43617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6793c9 elementor-widget elementor-widget-heading\" data-id=\"c6793c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The calculator<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24949b3 elementor-widget elementor-widget-html\" data-id=\"24949b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-iper\" class=\"bng-iper\"><noscript><p>The calculator requires JavaScript to be enabled in the browser.<\/p><\/noscript><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d9665 elementor-widget elementor-widget-html\" data-id=\"a9d9665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-iper-gf\" hidden><script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof 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gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_28' ><div id='gf_28' class='gform_anchor' tabindex='-1'><\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_28' id='gform_28'  action='\/en\/wp-json\/wp\/v2\/pages\/31092#gf_28' data-formid='28' novalidate>\n                        <div class='gform-body gform_body'><div id='gform_fields_28' class='gform_fields top_label form_sublabel_above description_above validation_above' data-column-layout='fixed'><div id=\"field_28_27\" class=\"gfield gfield--type-honeypot gform_validation_container field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\"><label id='gfield_label_28_27' class='gfield_label gform-field-label' for='input_28_27'><span class='gform-field-label__text'>Email<\/span><\/label><div class='gfield_description' id='gfield_description_28_27'>This field is for validation purposes and should be left unchanged.<\/div><div class='ginput_container'><input name='input_27' id='input_28_27' type='text' value='' autocomplete='new-password'\/><\/div><\/div><div id=\"field_28_23\" class=\"gfield gfield--type-text gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"51878dbc\" data-field-span=\"12\"><label id='gfield_label_28_23' class='gfield_label gform-field-label' for='input_28_23'><span class='gform-field-label__text'>Name<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_23' id='input_28_23' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"  autocomplete=\"given-name\" \/><\/div><\/div><div id=\"field_28_25\" class=\"gfield gfield--type-text gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b823d482\" data-field-span=\"12\"><label id='gfield_label_28_25' class='gfield_label gform-field-label' for='input_28_25'><span class='gform-field-label__text'>Company (optional)<\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_25' id='input_28_25' type='text' value='' class='large'      aria-invalid=\"false\"  autocomplete=\"organization\" \/><\/div><\/div><div id=\"field_28_26\" class=\"gfield gfield--type-phone gfield--phone-format-international gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"3e3350ab\" data-field-span=\"12\"><label id='gfield_label_28_26' class='gfield_label gform-field-label' for='input_28_26'><span class='gform-field-label__text'>Phone (optional)<\/span><\/label><div class='ginput_container ginput_container_phone'><input name='input_26' id='input_28_26' type='tel' value='' class='large'    aria-invalid=\"false\"  autocomplete=\"tel\"  \/><\/div><\/div><div id=\"field_28_1\" class=\"gfield gfield--type-email gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"52634072\" data-field-span=\"12\"><label id='gfield_label_28_1' class='gfield_label gform-field-label' for='input_28_1'><span class='gform-field-label__text'>Email<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='gfield_description' id='gfield_description_28_1'>Name and email are needed to send the report; company and phone are optional.<\/div><div class='ginput_container ginput_container_email'>\n                            <input name='input_1' id='input_28_1' type='email' value='' class='large'    aria-required=\"true\" aria-invalid=\"false\" aria-describedby=\"gfield_description_28_1\" \/>\n                        <\/div><\/div><fieldset id=\"field_28_3\" class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"73cde11a\" data-field-span=\"12\"><legend id='gfield_label_28_3' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Consent<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/legend><div class='ginput_container ginput_container_consent'><input name='input_3.1' id='input_28_3_1' type='checkbox' value='1'   aria-labelledby=\"input_28_3_1_label gfield_label_28_3\" aria-required=\"true\" aria-invalid=\"false\"   \/> <label id='input_28_3_1_label' class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for='input_28_3_1' ><span class='gform-field-label__text'>I consent to the processing of my personal data. <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">Privacy Policy (in Italian)<\/a>.<\/span><\/label><input type='hidden' name='input_3.2' value='I consent to the processing of my personal data. &lt;a href=&quot;https:\/\/www.iubenda.com\/privacy-policy\/26599214&quot; target=&quot;_blank&quot; rel=&quot;noopener&quot;&gt;Privacy Policy (in Italian)&lt;\/a&gt;.' class='gform_hidden' \/><input type='hidden' name='input_3.3' value='23' class='gform_hidden' \/><\/div><\/fieldset><fieldset id=\"field_28_22\" class=\"gfield gfield--type-checkbox gfield--type-choice gfield--width-full exclude bng-iper-nl field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"ac716b1e\" data-field-span=\"12\"><legend id='gfield_label_28_22' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Newsletter (optional)<\/span><\/legend><div class='ginput_container ginput_container_checkbox'><div class='gfield_checkbox ' id='input_28_22'><div class='gchoice gchoice_28_22_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_22.1' type='checkbox'  value='newsletter'  id='choice_28_22_1'    aria-labelledby=\"label_28_22_1 gfield_label_28_22\"\/>\n\t\t\t\t\t\t\t\t<label for='choice_28_22_1' id='label_28_22_1' class='gform-field-label gform-field-label--type-inline'>I would like to receive the firm\u2019s informational newsletter (regulatory and tax updates, no promotional content). I can unsubscribe at any time.<\/label>\n\t\t\t\t\t\t\t<\/div><\/div><\/div><\/fieldset><div id=\"field_28_4\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-soggetto exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_4' id='input_28_4' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_5\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-aliquota exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"f238ad19\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_5' id='input_28_5' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_6\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-beni exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"46ebbae9\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_6' id='input_28_6' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_7\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-base exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"dad1f385\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_7' id='input_28_7' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_8\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-extra exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"9e9d1dec\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_8' id='input_28_8' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_9\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-risparmio exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"ba240e67\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_9' id='input_28_9' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_10\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-pct exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"09fab4b1\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_10' id='input_28_10' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_11\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-scaglioni exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"e947d401\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_11' id='input_28_11' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_14\" class=\"gfield gfield--type-hidden gfield--width-full bng-iper-h-cumulo exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"18dd8e50\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_14' id='input_28_14' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_28_16\" class=\"gfield gfield--type-html gfield--width-full gf_hidden bng-iper-pdf-body gfield_html gfield_html_formatted gfield_no_follows_desc field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"ca69dac3\" data-field-span=\"12\"><\/div><fieldset id=\"field_28_21\" class=\"gfield gfield--type-list gfield--width-full gf_hidden bng-iper-h-scagl field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"411875e4\" data-field-span=\"12\"><legend id='gfield_label_28_21' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Uplift brackets<\/span><\/legend><div class='ginput_container ginput_container_list ginput_list ginput_container_list--columns'><div class='gfield_list gfield_list_container'><div class=\"gfield_list_header gform-grid-row\"><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_21_header_1\">Bracket<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_21_header_2\">Base<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_21_header_3\">Uplift<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_21_header_4\">Extra deduction<\/div><div class=\"gfield_header_item gfield_header_item--icons gform-grid-col\">&nbsp;<\/div><\/div><div class=\"gfield_list_groups\"><div class='gfield_list_row_odd gfield_list_group gform-grid-row'><div class='gfield_list_group_item gfield_list_cell gfield_list_21_cell1 gform-grid-col' data-label='Bracket'><input aria-invalid='false'   aria-labelledby=\"gfield_list_28_21_header_1 gfield_label_28_21\" data-aria-label-template='Bracket, Row {0}' type='text' name='input_21[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_21_cell2 gform-grid-col' data-label='Base'><input aria-invalid='false'   aria-label='Base, Row 1' data-aria-label-template='Base, Row {0}' type='text' name='input_21[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_21_cell3 gform-grid-col' data-label='Uplift'><input aria-invalid='false'   aria-label='Uplift, Row 1' data-aria-label-template='Uplift, Row {0}' type='text' name='input_21[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_21_cell4 gform-grid-col' data-label='Extra deduction'><input aria-invalid='false'   aria-label='Extra deduction, Row 1' data-aria-label-template='Extra deduction, Row {0}' type='text' name='input_21[]' value=''   \/><\/div><div class='gfield_list_icons gform-grid-col'>   <button type='button'  class='add_list_item ' aria-label='Add another row' onclick='gformAddListItem(this, 0)'>Add<\/button>   <button type='button'  class='delete_list_item' aria-label='Remove row 1' data-aria-label-template='Remove row {0}' onclick='gformDeleteListItem(this, 0)' style=\"visibility:hidden;\">Remove<\/button><\/div><\/div><\/div><\/div><\/div><\/fieldset><fieldset id=\"field_28_17\" class=\"gfield gfield--type-list gfield--width-full gf_hidden bng-iper-h-piano field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"7fa27e60\" data-field-span=\"12\"><legend id='gfield_label_28_17' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Annual schedule: tax quota, extra deduction, saving<\/span><\/legend><div class='ginput_container ginput_container_list ginput_list ginput_container_list--columns'><div class='gfield_list gfield_list_container'><div class=\"gfield_list_header gform-grid-row\"><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_17_header_1\">Year<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_17_header_2\">Tax quota<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_17_header_3\">Extra deduction<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_17_header_4\">Saving<\/div><div class=\"gfield_header_item gfield_header_item--icons gform-grid-col\">&nbsp;<\/div><\/div><div class=\"gfield_list_groups\"><div class='gfield_list_row_odd gfield_list_group gform-grid-row'><div class='gfield_list_group_item gfield_list_cell gfield_list_17_cell1 gform-grid-col' data-label='Year'><input aria-invalid='false'   aria-labelledby=\"gfield_list_28_17_header_1 gfield_label_28_17\" data-aria-label-template='Year, Row {0}' type='text' name='input_17[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_17_cell2 gform-grid-col' data-label='Tax quota'><input aria-invalid='false'   aria-label='Tax quota, Row 1' data-aria-label-template='Tax quota, Row {0}' type='text' name='input_17[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_17_cell3 gform-grid-col' data-label='Extra deduction'><input aria-invalid='false'   aria-label='Extra deduction, Row 1' data-aria-label-template='Extra deduction, Row {0}' type='text' name='input_17[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_17_cell4 gform-grid-col' data-label='Saving'><input aria-invalid='false'   aria-label='Saving, Row 1' data-aria-label-template='Saving, Row {0}' type='text' name='input_17[]' value=''   \/><\/div><div class='gfield_list_icons gform-grid-col'>   <button type='button'  class='add_list_item ' aria-label='Add another row' onclick='gformAddListItem(this, 0)'>Add<\/button>   <button type='button'  class='delete_list_item' aria-label='Remove row 1' data-aria-label-template='Remove row {0}' onclick='gformDeleteListItem(this, 0)' style=\"visibility:hidden;\">Remove<\/button><\/div><\/div><\/div><\/div><\/div><\/fieldset><fieldset id=\"field_28_18\" class=\"gfield gfield--type-list gfield--width-full gf_hidden bng-iper-h-civile field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b30f6788\" data-field-span=\"12\"><legend id='gfield_label_28_18' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Statutory depreciation, resumptions and deferred tax<\/span><\/legend><div class='ginput_container ginput_container_list ginput_list ginput_container_list--columns'><div class='gfield_list gfield_list_container'><div class=\"gfield_list_header gform-grid-row\"><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_1\">Year<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_2\">Statutory<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_3\">Tax<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_4\">Diff.<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_5\">Statutory fund<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_6\">Tax fund<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_7\">Deferred tax<\/div><div class=\"gform-field-label gfield_header_item gform-grid-col\" id=\"gfield_list_28_18_header_8\">Balance<\/div><div class=\"gfield_header_item gfield_header_item--icons gform-grid-col\">&nbsp;<\/div><\/div><div class=\"gfield_list_groups\"><div class='gfield_list_row_odd gfield_list_group gform-grid-row'><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell1 gform-grid-col' data-label='Year'><input aria-invalid='false'   aria-labelledby=\"gfield_list_28_18_header_1 gfield_label_28_18\" data-aria-label-template='Year, Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell2 gform-grid-col' data-label='Statutory'><input aria-invalid='false'   aria-label='Statutory, Row 1' data-aria-label-template='Statutory, Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell3 gform-grid-col' data-label='Tax'><input aria-invalid='false'   aria-label='Tax, Row 1' data-aria-label-template='Tax, Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell4 gform-grid-col' data-label='Diff.'><input aria-invalid='false'   aria-label='Diff., Row 1' data-aria-label-template='Diff., Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell5 gform-grid-col' data-label='Statutory fund'><input aria-invalid='false'   aria-label='Statutory fund, Row 1' data-aria-label-template='Statutory fund, Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell6 gform-grid-col' data-label='Tax fund'><input aria-invalid='false'   aria-label='Tax fund, Row 1' data-aria-label-template='Tax fund, Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell7 gform-grid-col' data-label='Deferred tax'><input aria-invalid='false'   aria-label='Deferred tax, Row 1' data-aria-label-template='Deferred tax, Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_group_item gfield_list_cell gfield_list_18_cell8 gform-grid-col' data-label='Balance'><input aria-invalid='false'   aria-label='Balance, Row 1' data-aria-label-template='Balance, Row {0}' type='text' name='input_18[]' value=''   \/><\/div><div class='gfield_list_icons gform-grid-col'>   <button type='button'  class='add_list_item ' aria-label='Add another row' onclick='gformAddListItem(this, 0)'>Add<\/button>   <button type='button'  class='delete_list_item' aria-label='Remove row 1' data-aria-label-template='Remove row {0}' onclick='gformDeleteListItem(this, 0)' style=\"visibility:hidden;\">Remove<\/button><\/div><\/div><\/div><\/div><\/div><\/fieldset><div id=\"field_28_19\" class=\"gfield gfield--type-html gfield--width-full gf_hidden bng-iper-pdf-body gfield_html gfield_html_formatted gfield_no_follows_desc field_sublabel_above gfield--no-description 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value='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' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_target_page_number_28' id='gform_target_page_number_28' value='0' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_source_page_number_28' id='gform_source_page_number_28' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            \n        <\/div>\n                        <\/form>\n                        <\/div>\n\t\t                <iframe style='display:none;width:0px;height:0px;' src='about:blank' name='gform_ajax_frame_28' id='gform_ajax_frame_28' title='This iframe contains the logic required to handle Ajax powered Gravity Forms.'><\/iframe>\n\t\t                <script>\ngform.initializeOnLoaded( function() {jQuery('#gform_ajax_frame_28').on('load',function(){var contents = jQuery(this).contents().find('*').html();var is_postback = contents.indexOf('GF_AJAX_POSTBACK') >= 0;if(!is_postback){return;}var form_content = jQuery(this).contents().find('#gform_wrapper_28');var is_confirmation = 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jQuery(this).contents().find('.GF_AJAX_POSTBACK').html();if(!confirmation_content){confirmation_content = contents;}jQuery('#gform_wrapper_28').replaceWith(confirmation_content);jQuery(document).scrollTop(jQuery('#gf_28').offset().top - mt);jQuery(document).trigger('gform_confirmation_loaded', [28]);if(window.gform && gform.pagination && gform.pagination.removePageQueryArg){gform.pagination.removePageQueryArg(28);}window['gf_submitting_28'] = false;wp.a11y.speak(jQuery('#gform_confirmation_message_28').text());}else{jQuery('#gform_28').append(contents);if(window['gformRedirect']) {gformRedirect();}}jQuery(document).trigger(\"gform_pre_post_render\", [{ formId: \"28\", currentPage: \"current_page\", abort: function() { this.preventDefault(); } }]);        if (event && event.defaultPrevented) {                return;        }        const gformWrapperDiv = document.getElementById( \"gform_wrapper_28\" );        if ( gformWrapperDiv ) {            const visibilitySpan = document.createElement( \"span\" );            visibilitySpan.id = \"gform_visibility_test_28\";            gformWrapperDiv.insertAdjacentElement( \"afterend\", visibilitySpan );        }        const visibilityTestDiv = document.getElementById( \"gform_visibility_test_28\" );        let postRenderFired = false;        function triggerPostRender() {            if ( postRenderFired ) {                return;            }            postRenderFired = true;            gform.core.triggerPostRenderEvents( 28, current_page );            if ( visibilityTestDiv ) {                visibilityTestDiv.parentNode.removeChild( visibilityTestDiv );            }        }        function debounce( func, wait, immediate ) {            var timeout;            return function() {                var context = this, args = arguments;                var later = function() {                    timeout = null;                    if ( !immediate ) func.apply( context, args );                };                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else {            triggerPostRender();        }    } );} );\n<\/script>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95a7564 e-flex e-con-boxed e-con e-parent\" data-id=\"95a7564\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9739efb elementor-widget elementor-widget-heading\" data-id=\"9739efb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How the calculation works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0428d14 elementor-widget elementor-widget-heading\" data-id=\"0428d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The brackets<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c3e8d8 elementor-widget elementor-widget-text-editor\" data-id=\"3c3e8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The uplift applies to the acquisition cost of the assets, net of contributions and grants received for the same expenditure, with decreasing rates by bracket: 180% up to \u20ac2.5 million, 100% on the portion above \u20ac2.5 million and up to \u20ac10 million, 50% on the portion above \u20ac10 million and up to \u20ac20 million. No uplift applies to the portion exceeding \u20ac20 million. With \u20ac4 million of investment, for example, the extra deduction is 2.5 \u00d7 180% + 1.5 \u00d7 100% = \u20ac6 million, equal to an effective uplift of 150%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98ee2d8 elementor-widget elementor-widget-heading\" data-id=\"98ee2d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The benefit over the years<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c0d998 elementor-widget elementor-widget-text-editor\" data-id=\"1c0d998\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The uplift is not an immediate deduction: it increases the depreciation instalments (or leasing rentals) and is therefore spread over the entire depreciation plan. The tool applies to each instalment the effective uplift of the year of investment and, for the first period, assumes depreciation at half rate, as provided in the ordinary case by art. 102 of the TUIR (Italian Consolidated Income Tax Act). The nominal tax saving is the extra deduction multiplied by the IRES rate (Italian corporate income tax): it is a nominal value, not discounted, and assumes sufficient taxable income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447a384 elementor-widget elementor-widget-heading\" data-id=\"447a384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What the calculation does not consider<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bf8b3 elementor-widget elementor-widget-text-editor\" data-id=\"f6bf8b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not considered are IRAP (regional business tax), on which the sources consulted indicate no effects, leasing, tax losses, discounting, cumulation with other incentives and the specific conditions of certain categories of assets, such as the production limit for renewable-energy plants (105% of requirements) and the origin requirement for photovoltaic modules. The \u20ac20 million limit is applied per year of investment; the sources consulted do not agree on whether it also refers to each production structure, in which case brackets and limits would apply to each structure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de1cc9d e-flex e-con-boxed e-con e-parent\" data-id=\"de1cc9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7265ec3 elementor-widget elementor-widget-heading\" data-id=\"7265ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What to keep and communicate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d02a805 elementor-widget elementor-widget-heading\" data-id=\"d02a805\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Before the investment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf93348 elementor-widget elementor-widget-text-editor\" data-id=\"bf93348\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The procedure runs through the platform of the GSE (Gestore dei Servizi Energetici). Before making the investment, a preliminary communication (booking) is submitted, available from 12 June 2026, indicating the assets and the production structure concerned. After a favourable outcome, a confirmation communication is submitted within 60 days: according to the sources consulted, it certifies payment of deposits equal to at least 20% of the cost of each asset or, for leasing, the signing of the contract and the order signed by the lessor. The rules should be checked against the text of the implementing decree and the GSE instructions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44596bc elementor-widget elementor-widget-heading\" data-id=\"44596bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">On completion of the investment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd1abf1 elementor-widget elementor-widget-text-editor\" data-id=\"bd1abf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When the asset has entered service and is interconnected with the production management system or the supply network, a completion communication is submitted by 15 November 2028. It must be accompanied by a sworn technical appraisal, issued by an engineer or by an industrial expert registered in the professional register, or by an accredited certification body, and by the accounting certification of the expenses incurred, issued by the auditor in charge or by a statutory auditor. The uplift is recognised from the tax period in which the completion communication is submitted, if the asset entered service in the same period and the GSE gave a positive outcome.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ec272b elementor-widget elementor-widget-heading\" data-id=\"9ec272b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">In the years of use<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-161e16d elementor-widget elementor-widget-text-editor\" data-id=\"161e16d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Two monitoring communications are required each year: by 20 January, on investments made, costs incurred and forecasts for the use period; by 30 June, with the depreciation plan and the eligible instalments. If an asset is transferred for consideration or allocated to production structures abroad, the residual benefit remains usable only if, in the same tax period, it is replaced with a new asset with analogous or higher technological characteristics.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18b228e elementor-widget elementor-widget-heading\" data-id=\"18b228e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Documents to keep<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a378262 elementor-widget elementor-widget-text-editor\" data-id=\"a378262\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Keep the orders with a certain date or the leasing contracts with the lessor\u2019s order, the invoices, proof of payment, the technical documentation placing the asset in Annexes IV or V and showing its interconnection, the appraisal and the accounting certification, the receipts and outcomes of all communications to the GSE, and the evidence of contributory and tax compliance and of safety at work.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-203c246 elementor-widget elementor-widget-text-editor\" data-id=\"203c246\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For further reading (articles in Italian), see the articles on <a href=\"https:\/\/beneggiassociati.com\/iperammortamento-2026-maggiorazione-180-beni-4-0-scaglioni\/\">uplift and brackets<\/a>, on the <a href=\"https:\/\/beneggiassociati.com\/iperammortamento-conferma-gse-60-giorni\/\">confirmation communication<\/a>, on the <a href=\"https:\/\/beneggiassociati.com\/iperammortamento-comunicazione-completamento-gse\/\">completion communication<\/a>, on the <a href=\"https:\/\/beneggiassociati.com\/iperammortamento-certificazione-contabile-senza-ristoro\/\">accounting certification<\/a>, on <a href=\"https:\/\/beneggiassociati.com\/cumulo-incentivi-de-minimis-sabatini-iperammortamento\/\">cumulation with other incentives<\/a> and on the <a href=\"https:\/\/beneggiassociati.com\/iperammortamento-2026-cade-vincolo-made-in-ue\/\">end of the European production requirement<\/a>. Among the measures in the register, see also the <a href=\"https:\/\/beneggiassociati.com\/bandi\/bando-investimenti-innovativi-sostenibili-4-0-2026\/\">call for sustainable innovative investments 4.0<\/a> and the whitepaper <a href=\"https:\/\/beneggiassociati.com\/whitepapers\/whitepaper-trasformazione-industriale-energia-e-incentivi-alle-imprese\/\">Industrial transformation, energy and incentives for businesses<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e67f67 e-flex e-con-boxed e-con e-parent\" data-id=\"0e67f67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f5b16 elementor-widget elementor-widget-heading\" data-id=\"01f5b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notice and sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edcb44 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"3edcb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This is an indicative simulation, based on general information. It does not replace an assessment of the specific case: the company\u2019s requirements, the eligibility of individual assets and the amounts must be verified against the text of the rules, the GSE instructions and company documentation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6fcd3 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"ac6fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Last regulatory check: 6 November 2026. Reference sources: Law no. 199 of 30 December 2025, art. 1, paras. 427-436; Decree-Law no. 38 of 27 March 2026, art. 7, converted by Law no. 88 of 22 May 2026 (removal of the production requirement in the European Union or the European Economic Area for assets in Annexes IV and V; the requirement remains for photovoltaic modules); inter-ministerial decree of the Ministry of Enterprises and Made in Italy (MIMIT) and the Ministry of Economy and Finance (MEF) of 7 May 2026; MIMIT directorial decree of 10 June 2026; the MIMIT page on <a href=\"https:\/\/www.mimit.gov.it\/it\/incentivi\/nuovo-piano-transizione-5-0-iperammortamento\" rel=\"noopener\">New Transition Plan 5.0 &#8211; Iperammortamento<\/a> and the GSE page on <a href=\"https:\/\/www.gse.it\/servizi-per-te\/imprese\/nuovo-piano-transizione-5-0\/come-accedere\" rel=\"noopener\">how to apply<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9aae7cb e-con-full e-flex e-con e-parent\" data-id=\"9aae7cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element- elementor-widget elementor-widget-html\" data-id=\"\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>.eco{max-width:1290px;margin:0 auto;padding:56px 40px;box-sizing:border-box}.eco h2{font-size:clamp(22px,3vw,30px);margin:0 0 22px}.eco-g{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:18px}.eco a{display:block;padding:20px 22px;border:1px solid rgba(128,128,128,.28);border-radius:12px;text-decoration:none;color:inherit;transition:transform .2s,border-color .2s}.eco a:hover,.eco a:focus-visible{transform:translateY(-3px);border-color:#389193;outline:none}.eco b{display:block;color:#389193;font-size:18px;margin-bottom:6px}.eco span{font-size:15px;line-height:1.5;opacity:.85}@media(max-width:600px){.eco{padding:40px 20px}}@media(prefers-reduced-motion:reduce){.eco a{transition:none}}<\/style>\n<section class=\"eco\"><h2>Learn more<\/h2>\n<div class=\"eco-g\">\n<a href=\"\/en\/services\/tax-and-accounting\/\"><b>Tax and accounting<\/b><span>Bookkeeping, tax compliance and tax returns for companies, sole traders and professionals.<\/span><\/a>\n<a href=\"\/en\/services\/business-consulting\/\"><b>Business consulting<\/b><span>Corporate transactions, statutory audit and the growth of startups and innovative SMEs.<\/span><\/a>\n<a href=\"\/en\/solutions\/innovation-management\/\"><b>Innovation management<\/b><span>A path to bring innovation initiatives back to strategy, costs and organisation.<\/span><\/a>\n<a href=\"\/en\/resources\/\"><b>Resources<\/b><span>Tools, registers, whitepapers and updates from the firm.<\/span><\/a>\n<\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Estimate of the extra deduction and tax saving on investments in 4.0 capital goods in 2026-2028, with an optional PDF report.<\/p>\n","protected":false},"author":4,"featured_media":409,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","wpai_generated_summary":"","footnotes":""},"tipo_pagina":[4828],"class_list":["post-31092","page","type-page","status-publish","has-post-thumbnail","hentry","tipo_pagina-strumento"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hyper-depreciation calculator 2026-2028 | Beneggi &amp; Associati<\/title>\n<meta name=\"description\" content=\"Calculator for the 2026-2028 hyper-depreciation (iperammortamento): uplift brackets, extra deduction, IRES saving and yearly spread. 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