01 / WHAT IT IS
An increase of the
fiscally depreciable cost.
Hyper-depreciation reintroduces an increase of the acquisition cost of new assets, used to calculate depreciation charges and finance-lease instalments. It is not a tax credit on form F24: it reduces taxable income for corporate taxes.
The measure covers investments made from 1 January 2026 to 30 September 2028 and, for tangible assets, can reach an increase of up to 180% depending on the applicable brackets.
What Qualyco can include
Complete industrial systems: edge hardware, cameras or sensors, AI software and interconnection with company systems, when the configuration meets the technical requirements of the law.
What we do not promise
No automatic eligibility. Admissibility depends on the applicable rules, the investment documentation and the review of your plant.