01 — ForewordFour tools, one piece of good news.
La domanda che ci viene fatta più spesso, tra il quote e l'ordine, è sempre la stessa: "and with the schemes, how much do I get back?"
La risposta onesta è: it depends on what you do and where you are. Ma la risposta strutturale è più rassicurante di quanto si racconti in giro. Nel 2026 esistono four active schemes that combine with each other: un nuovo iperammortamento in vighours da gennaio, la New Sabatini rifinanziata, la ZES Unica per il Southern Italy, e il INAIL ISI grant a non-refundable grant. Messi together, su un investment da 250.000 €, possono restituire — fra agevolazione fiscale e contributi diretti — una quota significativa del costo della macchina.
The DCA hydraulic, H.DCA hybrid, E.DCA electric, Roofing and Tandem DCA ranges meet all 5+2 4.0 requirements in standard configuration. The only exception: the DS shears, which — being pure cutting machines — fall outside the technical scope of 4.0 capital goods; for them we work on Sabatini and INAIL ISI.
02 — Hyper-amortisationIndustry 4.0 hyper-amortisation — the main 2026 incentive.
È la most relevant news of 2026. Introdotto dalla Legge di Bilancio 2026 (L. 199/2025, art. 1 commi 427-436), si applica agli investimenti completeti dal 1° gennaio 2026 al 30 settembre 2028, e sostituisce — semplificandoli — il vecchio credito d'imposta 4.0 e il credito Transizione 5.0. Funziona in modo diverso: non è più un credito d'imposta diretto, ma una deductible cost uplift ai fini IRES/IRPEF.
In practice: if you buy a press brake for €250,000, for tax purposes you can depreciate it as if it had cost €700,000 (250 + 180% uplift). The benefit is spread over the asset's depreciation period, and for a company with ordinary profits it translates into an estimated net tax saving of around 13-17% of the machine cost, depending on the effective tax rate.
Good news: no click-day.
A differenza del vecchio Credito 4.0, l'iperammortamento does not require resource booking or click-day rush: il beneficio spetta a tutte le imprese che comply with i requisiti, independently dall'ordine temporale. Va però comunicato in via telematica al GSE (Gesthours dei Services Energetici) tramite la piattaforma dedicata, first dell'avvio della fruizione.
New for 2026
- Il software 4.0 torna agevolabile (era escluso nel 2025).
- The EU/EEA origin requirement for material goods (introduced by the original 2026 Budget Law) was repealed by Decree-Law 38/2026 art. 7 (in force from 28 March 2026): no general territorial constraint applies to machinery any longer. It remains in force only for photovoltaic modules intended for self-consumption (ENEA register, Type B/C). PG machines are nevertheless designed, assembled and tested in Italy.
- Sono inclusi anche gli self-consumption renewable energy plants destinata all'autoconsumo.
Technical requirements (we have them all, as standard)
- Interconnection to the company ERP via a standard protocol.
- Integrazione automatica nel sistema logistico o nella network di fornitura.
- Interfaccia uomo-macchina semplice e intuitiva (CN moderno).
- Conformity ai più recenti standard di safety, salute e igiene del work.
- Telediagnosi e/o telemanutenzione e/o monitoraggio remoto.
- Plus 2 of the following: batch traceability system, virtual simulation, continuous quality control, integration with other systems.
The MIMIT implementing decree of 4 May 2026 has made the sworn technical appraisal mandatory for any amount, issued by a licensed engineer or industrial expert. Self-certification by the legal representative — previously allowed below €300,000 — is no longer an option. PG provides the complete technical documentation for the procedure (user manual, declaration of conformity, technical sheets for the 4.0 requirements) and, where useful, refers qualified appraisers with whom we regularly collaborate.
03 — SabatiniNew Sabatini — the financing that always stays.
La Legge di Bilancio 2026 (art. 1 c. 468) ha rifinanziato la New Sabatini con €650 million for the 2026-2027 biennium — di cui €200m in 2026 e €450m in 2027. È lo strumento più stabile e sempreverde del sistema Italian di sostegno agli investimenti in capital goods, ed è combinable with super-depreciation (operano su basi diverse: la Sabatini è in conto interessi, l'iperammortamento è una maggiorazione fiscale).
Funziona così: ottieni un finanziamento bancario o leasing a 5 years per l'acquisto della macchina, e il MIMIT ti riconosce un contributo in conto interessi calcolato a tasso convenzionale. Il contributo arriva in 5 quote annuali. Per le PMI il vantaggio effettivo, sul valhours del bene, è stimato:
The Sabatini is also the simplest tool to manage: the application goes through the bank or leasing company already financing the purchase. For most of our customers it is the first tool to activate, because it is almost always available and has fast turnaround.
04 — Single ZESSingle ZES (Southern Italy) — the multiplier for those down south.
For companies with production sites in Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia or Sicily, the Single Special Economic Zone is the killer combo. It applies to initial investments with a total project cost of at least €200,000 (the threshold is on the project, not on the individual asset — so a press brake + tools + services qualifies easily).
- Credito d'imposta sull'investment, con rates variabili per regione e dimensione d'impresa (in genere fra il 15% e il 45% sull'investment ammissibile).
- Combinable with super-depreciation, Sabatini e ISI INAIL, nei limiti dell'maximum intensity dell'aiuto consentita dalle regole UE.
- Simplified procedure: domanda all'Italian Revenue Agency first dell'avvio del progetto, comunicazione di avanzamento e completion entro le prescribed deadlines.
- Beni nuovi: macchinari, impianti, attrezzature destinati a strutture produttive nuove o esistenti situate nelle regioni ZES.
For a southern customer, the Single ZES alone can double or triple the tax benefit over hyper-amortisation alone. It is the tool that deserves the most attention, because it has significant rates but a more structured procedure: the application must be filed before the project starts.
05 — INAIL ISIINAIL ISI grant — the real non-refundable funding.
Of the four tools, the INAIL ISI is the only one that gives back a non-refundable grant — not a tax deduction, not a tax credit, but cash that comes into the company. The trade-off is that it is competitive and has fixed deadlines.
Dates that matter
- Apertura sportello: 13 aprile 2026.
- Chiusura compilazione domanda: 28 maggio 2026.
- Click day: data successiva, per l'invio definitivo della domanda. Velocità di invio = decisiva.
- Exclusions: companies already funded by ISI in 2022, 2023 or 2024 on the same axis.
Why it fits our machines well
L'Asse 1 del bando finanzia service calls di occupational-risk reduction. Sostituire una press brake vecchia (years '80-'90, safety devices datate) con una nostra macchina nuova — laser scanner di safety, comandi a due mani, photoelectric barriers, valvole certificate — è esattamente il caso d'uso del bando. La perizia di un tecnico della safety sul work documenta la riduzione del rischio, e il progetto rientra senza forceture.
Lo stesso vale per l'Asse 5 (microimprese del sector agricolo) e per gli service calls sui modelli organizzativi (Asse 4), che spingono il contributo up tol'80%.
06 — StackingPutting them together. Real example.
A light-fabrication company in Campania wants to replace a 1992 press brake with a brand-new E.DCA 100/3000, total project investment value €250,000 (machine + tooling + installation and training services).
on 250k invested (ZES SME Campania)
optimal scenario (subject to EU GBER cap)
Indicative estimates. Actual values depend on IRES rate, company size, region, ISI outcome, project consistency. To be validated with your accountant.
07 — TransparencyWhat's NOT active anymore in 2026.
For the sake of honesty — since many customers have heard of these tools in recent years and may think they are still available — let's spell out what is no longer in play:
Transizione 5.0
In November 2025 the funding pot was officially declared exhausted. New applications go onto a waiting list. Practically out of the picture for new purchases in 2026.
Credito 4.0 (vecchio)
Vale solo per investimenti completeti entro il 30 giugno 2026 con ordine + acconto del 20% pagato entro il 31 dicembre 2025. Solo per pratiche già avviate.
Da gennaio 2026
Il nuovo iperammortamento sostituisce e semplifica i due strumenti precedenti, in vighours up to 30 settembre 2028. Aliquote più alte sui primi 2,5 milioni, calcolo più diretto, niente click-day.
08 — Our roleWhat we do, what your tax advisor does.
Let's be direct, no spin: we are not accountants. Tax filings, applications to the Italian Revenue Agency, and reporting are handled by your tax advisor — that's their job, and they do it better than we ever could.
What we do know well, however, is how to configure a press brake so it is genuinely eligible. And during the quote stage we work with you (and your tax advisor, if already involved) to set up the file correctly.
- DCA, H.DCA, E.DCA, Roofing, Tandem — accedono a iperammortamento, Sabatini 4.0, ZES, ISI INAIL.
- Shears DS — non rientrano nei requisiti tecnici Industria 4.0 (sono macchine di cutting puro). Restano agevolabili con Sabatini ordinaria, ISI INAIL e ZES Unica.
- Custom and tandem configurations — we verify on a case-by-case basis that they meet the 4.0 technical requirements; in the vast majority of cases they do, and we state it in writing.
Want to know how much comes back in your case?
Send us the region, the model you're interested in and the estimated project value. We reply with an honest estimate of the stacked benefits and the critical deadlines to comply with. If needed, we coordinate directly with your tax advisor.
Disclaimer. Rates, deadlines and eligibility conditions for these incentives may change during the year. This page is updated to May 2026 and provides a commercial-summary overview. For verification of the specific requirements that apply to your case, residual caps and for filing applications, refer to your tax advisor or accountant, and consult the official sources: MIMIT, INAIL, Italian Revenue Agency.