01 — ForewordFour tools, one piece of good news.
The question we're asked most often, between the quote and the order, is always the same: "and with the schemes, how much do I get back?"
The honest answer is: it depends on what you do and where you are. But the structural answer is more reassuring than the word on the street suggests. In 2026 there are four schemes that combine with each other: a new hyper-amortisation in force since January, the refinanced New Sabatini, the Single ZES for Southern Italy, and the INAIL ISI non-refundable grant. Put together, on a €250,000 investment, they can return — between tax relief and direct grants — a significant share of the machine cost.
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.
It is the most significant news of 2026. Introduced by the 2026 Budget Law (Law 199/2025, art. 1 §§ 427-436), it applies to investments completed from 1 January 2026 to 30 September 2028, and replaces — while simplifying them — the old 4.0 tax credit and the Transition 5.0 credit. It works differently: it is no longer a direct tax credit, but a deductible-cost uplift for IRES/IRPEF purposes.
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.
No fixed click-day — but the resources are reserved.
Unlike the old 4.0 Tax Credit, there is no fixed click-day rush — but the super-deduction is not an unlimited fund: the allocated resources are reserved on the GSE (Gestore dei Servizi Energetici) platform in chronological order, until they run out. It is therefore worth moving and filing the preliminary notice in good time, before you start using the benefit.
New for 2026
- 4.0 software is eligible again (it was excluded in 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- The EU/EEA origin requirement for material goods (introduced by the original 2026 Budget Law) was repealed by Decree-Law 38/2026 art. 7 (in force from 28 March 2026): no general territorial constraint applies to machinery any longer.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.
- Renewable-energy plants for self-consumption are also included.
Technical requirements (we have them all, as standard)
- Interconnection to the company ERP via a standard protocol.
- Automatic integration into the logistics system or the supply network.
- Human-machine interface that is simple and intuitive (modern CNC).
- Compliance with the latest workplace safety, health and hygiene standards.
- Remote diagnostics and/or remote maintenance and/or remote monitoring.
- 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.
The 2026 Budget Law (art. 1 §468) refinanced the New Sabatini with €650 million for the 2026-2027 biennium — of which €200m in 2026 and €450m in 2027. It is the most stable, evergreen tool in the Italian system of support for capital-goods investment, and it is combinable with hyper-amortisation (they work on different bases: Sabatini is an interest subsidy, hyper-amortisation is a tax uplift).
Here's how it works: you take out a 5-year bank loan or lease to buy the machine, and MIMIT grants you an interest subsidy calculated at a conventional rate. The subsidy is paid in 5 annual instalments. For SMEs the effective benefit, on the asset's value, is estimated at:
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, Sicily, plus Marche and Umbria (the latter two added by Law 171/2025), 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).
- Tax credit on the investment, with rates varying by region and company size (typically between 15% and 70% of the eligible investment).
- Combinable with hyper-amortisation, Sabatini and INAIL ISI, within the maximum aid intensity allowed by EU rules.
- Fixed-calendar windows: the notice to the Italian Revenue Agency must be filed within an annual window — for 2026 investments it was 31 March → 30 May 2026 (now closed); for 2027 and 2028 it stays 31 March → 30 May of each year. A supplementary notice follows (3 → 17 January 2027 for 2026 investments) certifying completion, on pain of forfeiting the benefit. Anyone planning an investment in the South must line up with the right year's window.
- New assets: machinery, plant and equipment for new or existing production facilities located in the ZES regions.
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.
How the call cycle works
- The ISI call runs on annual cycles: application filing in spring, final submission (click day) in autumn, rankings the following year.
- The filing window of the current edition closed at the end of May 2026: for those who already applied, the final submission (click day) remains in autumn.
- For a purchase made now the ISI route opens on the next edition, expected in 2027: it is a tool to plan ahead, not to activate right before the order.
- Exclusions: companies already funded by ISI on the same axis in recent editions.
Why it fits our machines well
Axis 1 of the call funds occupational-risk reduction measures. Replacing an old press brake ('80s-'90s, dated safety devices) with a new machine of ours — safety laser scanner, two-hand controls, photoelectric barriers, certified valves — is exactly the call's use case. A workplace-safety engineer's appraisal documents the risk reduction, and the project qualifies without any stretch.
The same applies to Axis 5 (agricultural micro-enterprises) and to measures on organisational models (Axis 4), which push the contribution up to 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 over a full cycle. Actual values depend on IRES rate, company size, region, ISI outcome, project consistency. To be validated with your accountant. Timing: for a 2026 order the ZES and ISI windows for the year are already closed (see the box above); hyper-amortisation and Sabatini remain activatable right away.
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:
Transition 5.0
In November 2025 the funding pot was officially declared exhausted. In April 2026 MIMIT restored funds (≈€1.5bn), but earmarked for companies already in the queue ("esodati"), not for new applications. Out of play for new purchases in 2026 — for new investments the route is hyper-amortisation.
4.0 Tax Credit (old)
The deadline to complete investments was 30 June 2026: now expired. No longer activatable — fully replaced by the new hyper-amortisation.
Since January 2026
The new hyper-amortisation replaces and simplifies the two previous tools, in force until 30 September 2028. Higher rates on the first €2.5m, a more direct calculation, no 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 — eligible for hyper-amortisation, Sabatini 4.0, ZES, INAIL ISI.
- DS shears — outside the Industry 4.0 technical requirements (pure cutting machines). Still eligible for ordinary Sabatini, INAIL ISI and Single ZES.
- 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.
If you need the operational detail — how the four measures stack on a single purchase, which documents are required and in what order, with the worked numerical example — we wrote it out in full in the 2026 tax incentives guide for press brakes.
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 July 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.
