Today, manufacturing digitisation means having operational control, reliable data and coordinated processes in real time.
It is no longer enough to automate single machines: to improve efficiency, quality and punctuality, it is necessary to connect plants, operators and information systems.
In this scenario, the 2026–2028 hyper- depreciation represents an important tool for supporting investments in advanced industrial software, such as MES (Manufacturing Execution System) systems, which are at the heart of the digital factory.
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What is Hyper-depreciation 2026–2028?
Hyper-depreciation is a tax relief system that allows companies with business income to increase the acquisition cost of capital goods for tax purposes, for the purposes of deducting depreciation and leasing fees.
Briefly, the measure:
- It applies to investments made between 1 January 2026 and 30 September 2028.
- concerns tangible and intangible assets 4.0, included in Annexes IV and V of the 2026 Budget Law
- provides for surcharge rates of up to 180% of the cost, depending on the amount invested
The tax benefit translates into a significant reduction in IRES (corporate income tax) liability, improving the economic sustainability of investments in innovation and digitalisation of production.
Why MES is included in Hyper-depreciation
Interconnected industrial software that directly supports production processes is included among the intangible assets eligible for 4.0 subsidies.
MES is one of the most concrete and relevant examples: it is the system that connects the production plan with what actually happens in the factory.
A MES software allows you to:
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collect production data in real time from machines
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track orders, batches, materials and work progress
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monitor performance, downtime, waste and efficiency
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coordinate operators, plants and management systems (ERP)
It is not just monitoring software, but a key operating platform that makes production measurable, manageable and improvable over time.
When correctly interconnected and put into operation, an MES fully qualifies as an intangible asset 4.0 eligible for hyper-amortisation.
Process integration: production, planning and logistics
Efficient factories do not operate in silos.
The benefit of MES increases when it is integrated with planning, order management and logistics systems.
From a legislative perspective, hyper-depreciation promotes software that is part of an interconnected digital ecosystem.
This means that systems connected to production can also be eligible for the benefit if they are functionally integrated into production processes.
That is, expanding operational control from the production department to material flows, availability and progress is not a separate area, but a natural evolution of Factory 4.0.
The benefits go beyond the incentive
Hyper-depreciation reduces the cost of investment, but the real return comes over time, thanks to:
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increased reliability of production processes
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reduced inefficiencies and non-value-added activities
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reliable data for operational and strategic decisions
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increased capacity to react to changes in demand and unforeseen events
The incentive is temporary, but the digital infrastructure built with an MES continues to generate value every day in production.
How to plan your investment correctly
To benefit from hyper-depreciation, it is essential to:
- correctly define the scope of the eligible software
- design the interconnection with company machines and systems
- ensure commissioning within the planned timeframe
- coordinate technical and tax aspects
Approaching the MES project with a structured vision allows you to maximise both the tax benefit and the operational impact.
Conclusion
The 2026–2028 hyper-depreciation scheme does not provide a generic incentive for technology, but rewards digital systems that make production more controlled, integrated and efficient. Investing in an MES means taking advantage of the incentive to build a factory based on data, visibility and process control.
The incentive has an expiry date. The operational benefits of an MES remain over time.