Not human-checked Automatic — no application
Business & self-employment
Tax credit
Super-depreciation up to 180% of the fiscal cost of new 4.0 capital goods (Legge di Bilancio 2026)
Iperammortamento 2026 (beni strumentali 4.0)
Paid by MIMIT / Agenzia delle Entrate · 🇮🇹 Italy
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
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Who qualifies
The 3 published rules this programme tests you against — age, income, residency, household and the rest.
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The steps, documents and official link are part of the paid plan. Checking how much you're owed is free and always will be.
1 documents you'll need
Exactly what to gather before you start, so nothing sends you back to the beginning.
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Where this comes from
Per i nuovi investimenti avviati dal 1 gennaio 2026, la Legge di Bilancio 2026 (L. 199/2025) introduce l'iperammortamento con maggiorazione fino al 180%.
Last checked 2026-08-12 · extracted from the official source, not yet re-read by a human
Other business & self-employment support in Italy
Grants for under-35s starting businesses in Southern Italy
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Verified
Zero-interest loans for innovative startups
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Verified
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