Blog - Maillefer

Information to our Italian Customers: Hyper-Amortization Investment Law

Jan 29, 2026 5:42:33 AM

The 2026 Budget Law (Law No. 199 of 30 December 2025) introduces new hyper-amortization rules for investments in capital goods made between 1 January 2026 and 30 September 2028, in line with the Transition 4.0 and 5.0 tax credit frameworks.

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