01 — OverviewFour schemes to assess for each investment.
Between quotation and order, the question is practical: how much support can a press brake purchase receive? The answer depends on the business, location, eligible costs, timetable and tax capacity. The four schemes are not four discounts that can automatically be added together.
As of 9 September 2026, the super-deduction and Nuova Sabatini require their respective access procedures. The ordinary 2026 ZES communication window has passed. Applications for ISI 2025 closed on 28 May 2026: admitted applicants must follow the subsequent stages; new applications require a later official call.
02 — Super-deductionAn increase in the tax-deductible cost.
Law 199/2025, Article 1, paragraphs 427–436, covers investments from 1 January 2026 to 30 September 2028. The mechanism increases the tax-deductible cost: it is neither an immediate cash grant nor an F24 tax credit.
Standalone example, with no other grants for the same costs: assuming €250,000 fully eligible in the first band, the 180% uplift produces an additional €450,000 deduction. At an assumed 24% IRES rate, the theoretical gross tax benefit is €108,000, spread over tax depreciation and subject to tax capacity. It is not a guaranteed net saving and must not be added to the maximum amounts of the other schemes.
Procedure and documentation
Access requires the notices and documentation prescribed by the GSE procedure. Investment planning, interconnection and tax formalities must be coordinated with the customer’s adviser. The interministerial decree of 7 May 2026 provides for a sworn technical appraisal or a statement from an accredited certification body under Article 6, and the accounting certification under Article 7.
The five types of GSE communication are preliminary, confirmation, annual update, supplementary and completion. Requirements include confirmation within 60 days of a positive preliminary outcome with an order and at least a 20% advance, the annual update by 20 January and the supplementary communication by 30 June. Check the official procedure for methods, effective dates and documents: five types do not mean five submissions in total.
For leasing, Article 3(2) of the decree provides the alternative evidence of a financial lease contract and an order signed by the lessor; check the applicable conditions with the adviser.
03 — Nuova SabatiniSupport linked to financing.
Nuova Sabatini supports the purchase of new capital goods through bank financing or leasing. The 2026 Budget Law allocated €650 million for 2026–2027.
The five years refer to the conventional repayment plan used to calculate the contribution: they do not always mean five annual grant payments. The conventional rates are not discounts on the machine price.
The application is made through the bank or leasing company. Combining support requires assessment of eligible costs and applicable limits; other grants for the same costs also affect the super-deduction cost base.
04 — Single ZESCheck the location and eligible project first.
The Single ZES covers Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicily, Marche and Umbria. Being in a ZES region alone does not establish eligibility for the tax credit. The production facility and the areas defined by law must be checked, including assisted-area status where required.
The minimum €200,000 threshold concerns the eligible investment project. Not every ancillary service, training expense or quotation item automatically enters the cost base. The theoretical maximum aid rate and credit actually available require separate checks, considering location, business size and the applicable rules.
- The law provides for the annual communication from 31 March to 30 May: the ordinary 2026 window has passed.
- For 2026 investments, a supplementary communication confirming completion is provided for 3–17 January 2027.
- Refer to the Italian Revenue Agency’s instructions for effective operational deadlines and submission methods. The communication can also cover costs incurred since 1 January, under the scheme’s rules.
Combined support cannot be calculated by adding headline percentages. The assessment must consider the project and other aid or grants for the same costs.
05 — INAIL ISIFunding injury-risk reduction.
The ISI 2025 call has a total budget of €600 million. For Axis 2 projects the contribution is up to 65% of eligible costs, from €5,000 to €130,000. Admission and funding are not automatic.
Machine replacement may be assessed under Axis 2, injury-risk reduction, subject to the call and technical annex. Eligibility does not arise automatically from the machine model: the risk-reduction project and the conditions for both the replaced and new machines must be demonstrated.
Organisational models fall under Axis 1.2; young farmers under Axis 5.2. The funding of up to 80% provided for those lines does not apply to press brake purchases in general.
Status as of 9 September 2026
Applications for ISI 2025 closed on 28 May 2026. Admitted CD and NCD applications must be completed with the required documents by 26 October 2026 at 18:00. New applications require a subsequent official call; purchases already started do not automatically become eligible.
06 — Combining supportCalculate support from the costs, case by case.
Identify the eligible costs for each scheme, other grants for those costs and the applicable limits. The super-deduction calculation uses a cost base net of other grants for the same eligible costs. Support must not cover the same cost share twice or exceed the cost incurred, as set out in paragraph 431 of Law 199/2025.
There is no single generic GBER ceiling for every combination: each scheme’s provisions and aid regime must be considered. We therefore do not present a total obtained by adding the maximum amounts of the super-deduction, Sabatini, ZES and ISI.
- Quotation with separate cost items and technical configuration.
- Production location, business size and tax profile.
- Other aid requested or awarded for the same costs.
- Timetable for application, order, delivery, interconnection and use of the benefit.
PG provides the technical quotation; the customer’s adviser validates the benefit and its timing before the order.
07 — Previous schemesSeparate new applications from existing cases.
The previous Transizione 5.0 tax credit is not the route for a new application for a purchase started today. Existing applicants must follow official updates relating to their case.
For the previous 4.0 tax credit, the 30 June 2026 completion deadline for investments booked with an order and at least a 20% advance by 31 December 2025 has passed. Any remaining formalities for completed investments must be assessed separately from new orders.
The technical description “4.0/5.0 ready” refers to machine functions. It does not establish that a tax scheme is open or that an application is eligible.
08 — Our roleFrom configuration to documentation.
PG DCA, H.DCA, E.DCA, Roofing and Tandem press brakes include 4.0/5.0 functions as standard. Assessment concerns the actual configuration and interconnection at the customer’s premises. For DS shears offered by PG, we assess ordinary Sabatini, ZES and ISI under their respective requirements; we do not propose the super-deduction or Sabatini 4.0. This distinction concerns PG’s offering, not every cutting machine.
The schemes described here require new goods under their respective rules: PG’s used stock is not offered as eligible for these four schemes.
We provide configuration details, technical sheets, manuals and conformity documentation, and work with the technical assessor. Applications, attestations and tax validation remain with the competent professionals.
Official sources: MIMIT — Iperammortamento, Decreto 7 maggio 2026, MIMIT — Nuova Sabatini, INAIL — ISI 2025, Legge 199/2025 — commi 427–441.
Assess your project with PG and your adviser.
Checked on 9 September 2026. This is a commercial overview. Rates, deadlines and eligibility conditions can change; the customer’s qualified adviser must validate the specific investment against the official rules.