Hyper Depreciation 2026–2028: Invest in Digital Transformation with Elsinor and Prepare Your Company for the Incentive
The new Hyper Depreciation 2026–2028 scheme, introduced as part of the New Transition 5.0 Plan, represents a major opportunity for companies looking to invest in technology, software, automation, systems integration, and digital transformation.
The measure supports investments in new capital assets that are instrumental to companies' technological and digital transformation, as well as investments in renewable energy self-generation systems. Unlike the previous Transition 4.0 and Transition 5.0 tax credits, Hyper Depreciation operates through a tax uplift on the acquisition cost of eligible assets, which is used to calculate depreciation allowances and financial leasing payments. The incentive applies to investments made between January 1, 2026, and September 30, 2028.
For many businesses, this means something very concrete: a well-structured digital project can become not only an investment that improves efficiency, security, and operational control, but also a tax planning opportunity worth careful consideration.
And this is where Elsinor comes in.
Why Elsinor Can Be the Right Partner for Your Eligible Project
Elsinor is a software development company and IT partner with extensive experience in custom software development, digital platforms, integrations, automation, cloud solutions, cybersecurity, and ongoing management of business systems. Since 2004, we have supported companies throughout Sicily and across Italy in the design, evolution, and management of digital systems built to last, scale, and support complex business processes.
Our role is not simply to "provide technology." Our goal is to help businesses transform operational needs into concrete, documentable digital projects that are fully integrated with existing business systems.
This is a fundamental aspect of Hyper Depreciation: purchasing generic software is not enough. To be considered for the incentive, a project must comply with the technical requirements established by the regulations, fall within the category of eligible assets, and be properly interconnected with business systems, production environments, or supply chain networks.
Which Digital Projects Can Be Considered for Hyper Depreciation?
With Elsinor, you can design and implement digital solutions that, depending on the characteristics of the project and the required technical and tax assessments, may be considered under the Hyper Depreciation framework.
The most relevant areas include:
Custom Software and Digital Platforms
Business applications, operational portals, vertical management systems, and digital platforms designed to support production, logistics, technical, or organizational processes.
Business Systems Integration
Connecting ERP systems, CRM platforms, APIs, databases, management software, production systems, monitoring tools, and external platforms with the goal of creating more robust and automated data flows.
Process Automation
Solutions designed to reduce manual activities, errors, duplication, and operational bottlenecks through digital workflows, software automation, and process orchestration systems.
Dashboards, Monitoring, and Operational Control
Tools that collect, visualize, and analyze business data in real time, improving process visibility and decision-making capabilities.
Cybersecurity and Business Continuity
Projects involving security, access management, data protection, backup systems, hardening, monitoring, and business continuity, when implemented as part of a digital project aligned with the requirements of the incentive.
Cloud Infrastructure and Managed Systems
Cloud architectures and digital infrastructures designed to support business-critical applications, integrated environments, and advanced business processes.
Hyper Depreciation Is Not Just an Incentive: It Is an Opportunity to Rethink Business Systems
Many companies approach the incentive with a purely tax-related question:
"Can I recover part of my investment?"
The more relevant question should be:
"Which digital investment can make my company more efficient, secure, and competitive?"
Hyper Depreciation can become the opportunity to address issues that often remain unresolved for too long:
- Processes still managed through Excel spreadsheets and manual procedures;
- Business systems that do not communicate with each other;
- Outdated software no longer suitable for company growth;
- Lack of dashboards and data visibility;
- Missing or fragmented automation;
- Poorly optimized cloud infrastructures;
- Security and business continuity risks that are not managed in a structured manner.
This is exactly where Elsinor starts: we analyze the context, identify priorities, define the architecture, and develop digital solutions tailored to the company's actual needs.
How We Support Your Project
A potentially eligible project must be designed carefully from the very beginning. For this reason, Elsinor follows a clear technical and documentation-driven approach.
We begin by analyzing existing processes and systems. We identify areas where software, integration, and automation can generate real value. We then define a technical solution aligned with business objectives and, when required, prepare the documentation needed to describe system functionality, integrations, data flows, and technical characteristics.
The procedure for accessing the incentive requires communications through the GSE (Gestore dei Servizi Energetici) portal, including an initial communication, a confirmation communication, and a completion communication. Access to the benefit also requires appropriate technical and accounting documentation, including a sworn technical assessment or conformity declaration and accounting certification.