Super-depreciation
Deduct the machine’s cost plus an extra 180% from taxable income. For a limited company paying 24% IRES it is worth about 43% of the price, recovered over the depreciation period.
Industry 4.0 incentives
2026 tax incentives on workshop machines
With Italy’s 2026 super-depreciation (iperammortamento) a company recovers up to 43% of the machine’s cost, and the Nuova Sabatini scheme covers part of the interest on a loan or lease. The two can be combined. This applies to DPF cleaning machines and to Cimat balancing machines and Turbo Test benches: the Industry 4.0 upgrade is included and we handle the paperwork with you, free of charge.
Up to 43% of the costrecovered in taxes through super-depreciation, for limited companies.
Nuova Sabatini grantup to about 10% of the financed amount, on loans or leases from €20,000.
Paperwork and upgrade includedfree support with the application and documented 4.0 requirements.
What you get
Two incentives that add up, a documented 4.0 machine and no paperwork to handle on your own.
Nuova Sabatini
If you buy with a loan or lease (from €20,000, up to 5 years) the State pays a grant covering part of the interest. It can be combined with super-depreciation.
4.0 machines
DPF cleaning machines come with the FB Industry 4.0 upgrade included in the price; Cimat balancing machines and Turbo Test benches are interconnected as standard.
We handle the paperwork
Technical documentation, report for the declaration or sworn appraisal, support with the GSE notifications: we work with your accountant, at no cost.
Eligible machines
These machines are Industry 4.0 capital goods: PLC or computer control, interconnection with company systems and monitoring.
DPF cleaning machines
FB-X1, FB-X2 and FB-X3 range with PLC, touch screen and remote web app. FB Industry 4.0 upgrade included.
See the DPF machinesCimat balancing machines
High-speed core assembly balancers and shaft balancers for turbocharger rebuilding.
See the balancing machinesCimat Turbo Test benches
Flow benches and Duo combined stations to calibrate variable geometry and test the turbo.
See the flow benches
What a €25,000 machine really costs
Indicative example for a limited company buying with a 5-year loan. We calculate your own case in the free simulation.
| Item | How it is calculated | Amount |
|---|---|---|
| Machine price (example) | 4.0 upgrade and paperwork support included | €25,000 |
| Tax saving from super-depreciation | €25,000 × 180% × 24% IRES, spread over the depreciation period | − €10,800 |
| Nuova Sabatini grant | Notional interest on €25,000 over 5 years at 3.575% (4.0 investments) | − €2,520 |
| Net cost for the workshop | About 47% of the price | ≈ €11,700 |
Indicative figures. The actual benefit depends on the type of business, taxable income, tax rates and the outcome of the applications. The incentives can be combined as long as they do not exceed the cost incurred. From 2026 the Sabatini grant requires a natural-disaster insurance policy.
Who benefits
How much you gain depends on how your business is set up.
| Type of business | Super-depreciation | Nuova Sabatini |
|---|---|---|
| Srl, Spa (limited companies) | Yes, about 43% of the cost (24% IRES) | Yes |
| Partnerships and sole traders with ordinary or simplified accounting | Yes, the value depends on the partners’ or owner’s IRPEF rate | Yes |
| Flat-rate regime (forfettario) | No, there is no business income to deduct from | Yes |
The ZES tax credit for Southern Italy requires investments of at least €200,000 and normally does not apply to buying a single machine.
Connected is not enough: you must be able to prove it
For super-depreciation the business owner declares that the machine meets the 4.0 requirements and works interconnected. In case of an audit they must prove it. On DPF cleaning machines the FB Industry 4.0 upgrade, included in the price, provides that proof.
- Remote monitoring of the machine from a web app, including from your phone
- Integration with the workshop management software via REST services
- Log of cleaning cycles and operating data
- Technical report ready for the declaration or sworn appraisal
Documented 4.0, ready for audits
The tax benefit is granted by the Italian Revenue Agency, not by the seller. What we guarantee is a machine that meets the requirements and the documentation to prove it.
Talk to a technicianFrom simulation to machine in operation
We guide you through every step, together with your accountant.
- 01
Free simulation
We calculate the benefit for your business, with your accountant if you wish.
- 02
Demo in your workshop
See the machine at work before you decide.
- 03
Preliminary notification
When the investment starts, a notification is sent on the GSE platform: we prepare the technical data.
- 04
Order and financing
Down payment and confirmation to the GSE; for Sabatini the application goes through the bank or leasing company.
- 05
Installation and interconnection
We install the machine, enable the 4.0 features and connect it to your management software.
- 06
Final documentation
Technical report, declaration or sworn appraisal, completion notification.
Frequently asked questions
Do the machines have to be made in Europe?
No. The requirement for goods produced in the EU or EEA was removed by Decree-Law 38/2026, converted by Law 88/2026, for investments made from 1 January 2026.
Until when can super-depreciation be used?
For investments made from 1 January 2026 to 30 September 2028, subject to the notifications required on the GSE platform.
Can I combine super-depreciation and Nuova Sabatini?
Yes, as long as the total incentives on the same costs do not exceed the expense incurred.
Is a sworn appraisal required?
For investments up to €300,000 the sworn appraisal can be replaced by a declaration from the legal representative. We provide the technical report to base it on.
Do I need management software in the workshop?
The machine must exchange data with a company system. In the simulation we check what you use today and how to connect it.
How much does the paperwork support cost?
Nothing: it is included in the supply, like the Industry 4.0 upgrade of the DPF cleaning machines.
I am on the flat-rate regime: is it worth it?
Super-depreciation does not help you, but you can use Nuova Sabatini if you buy with a loan or lease. And the business case still matters: we work out together how many cleanings or rebuilds a month pay for the machine.
Find out what the machine really costs you
A technician from the nearest branch, Rome or Diamante, will call you back with a simulation for your business.
- Rome branch: 06 64763920
- Diamante branch: 0985 24379
General information updated October 2026 (Law 199/2025, Decree-Law 38/2026 converted by Law 88/2026, Ministerial Decree 7 May 2026). It is not tax advice: eligibility must be checked with your own accountant.