01 — PlanningBefore the order: documents, timing and combined support.
Buying a press brake requires coordination between the technical project and the tax application. This operational guide, checked on 9 September 2026, distinguishes the theoretical benefit from actual use. Our incentives page provides the commercial overview.
02 — Super-deductionAn increase in the tax-deductible cost.
For the super-deduction, establish that the investment falls within 1 January 2026–30 September 2028 and the eligible asset requirements. The uplift is +180% on the first €2.5 million, +100% on the portion from €2.5 to €10 million and +50% from €10 to €20 million. This is additional tax depreciation, not cash awarded on delivery.
The decree of 7 May 2026 provides for a sworn appraisal or an accredited certification body’s statement and accounting certification. Agree the assessor, technical evidence and GSE formalities before relying on the benefit in the investment budget.
03 — Nuova SabatiniSupport linked to financing.
Ask the financing bank or leasing company to assess Nuova Sabatini eligibility and the application sequence. The conventional rates are 2.75% for ordinary investment and 3.575% for qualifying 4.0 or green investment. The five-year calculation plan does not mean five grant payments in every case; payment follows the applicable award rules. The scheme was refinanced with €650 million for 2026–2027.
04 — Single ZESCheck the location and eligible project first.
For Single ZES, verify the exact production location and eligible initial investment. The ten regions include Marche and Umbria, but the credit applies to the areas identified by law, including assisted areas where required. The €200,000 minimum concerns the eligible project, not an arbitrary sum of machine, services and training.
The ordinary 2026 communication window has passed. The law provides for 31 March–30 May annually and a supplementary communication on 3–17 January of the following year. Use the Revenue Agency’s operational instructions for actual submission deadlines. Do not treat a maximum regional rate as an awarded credit.
05 — INAIL ISIFunding injury-risk reduction.
Machine replacement intended to reduce injury risks may be assessed under INAIL ISI Axis 2, subject to the call and technical annex. The call and technical annex determine eligibility, including the conditions of the replaced and new machines. Axis 2 support is up to 65%, between €5,000 and €130,000; an eligible machine alone does not secure funding.
Applications closed on 28 May 2026. As of 9 September, admitted CD and NCD applications require completion of their documentation by 26 October 2026 at 18:00. A new application must await a subsequent official call; do not budget for an unannounced reopening.
06 — Combining supportCalculate support from the costs, case by case.
Build a cost schedule listing eligible expenses and every grant requested or awarded for them. Under paragraph 431 of Law 199/2025, the super-deduction uses a base net of other grants for the same costs. The same cost share cannot be covered twice and support cannot exceed the cost incurred.
Then assess the specific aid regimes and timing with the adviser. There is no single generic GBER ceiling for every combination, and no valid total obtained by adding all four headline maximum amounts. PG provides the technical quotation; the adviser validates the project’s benefit and tax capacity.
07 — ProcedureChecks before committing the project.
- Size the machine. Start with materials, thickness, length and shifts; the bending force calculator and configurator help prepare the technical discussion.
- Validate the applicable schemes. The adviser checks the business, location, costs and other aid; maximum amounts are not an awarded benefit.
- Coordinate the GSE procedure. The decree of 7 May 2026 provides for preliminary communication, confirmation with an order and at least a 20% advance within 60 days of a positive outcome, annual update by 20 January, supplementary communication by 30 June and completion. Check official effective dates and methods.
- Follow the separate Sabatini, ZES and ISI procedures. By September, the ordinary 2026 ZES and ISI application windows have passed: existing admitted cases must follow the subsequent formalities.
- Document delivery and interconnection. PG provides the technical dossier. The appointed professional or body and the auditor perform the required attestations.
- Recalculate combined support from actual costs. Retain documentation and grant decisions, applying the net cost base for the super-deduction and the specific limits.
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.
08 — FAQFrequently asked questions.
Are PG press brakes prepared in standard configuration?
PG press brakes include 4.0/5.0 functions as standard. Actual access requires assessment of the configuration, interconnection at the customer’s premises, technical and accounting documentation and the applicable GSE procedure. Technical readiness does not guarantee the incentive.
Can I combine the super-deduction and Nuova Sabatini?
Combined support requires a project-specific assessment. The super-deduction cost base must be net of other grants for the same costs. Each scheme’s limits, the prohibition on double coverage of the same cost shares and the limit of the cost incurred still apply.
Do these incentives apply to PG’s used stock?
No: PG’s used stock is not offered as eligible for these four schemes, which require new goods under their respective rules. Used machines should be compared on price, condition and availability.
What documentation does the decree of 7 May 2026 require?
Article 6 provides for a sworn technical appraisal or a statement from an accredited certification body; Article 7 provides for accounting certification. GSE communications and the formalities applicable to the project are also required. The adviser checks the individual case.
Which schemes do you assess for DS shears?
For DS shears in PG’s offering, we assess ordinary Sabatini, ZES and ISI subject to their respective requirements. We do not propose the super-deduction or Sabatini 4.0. This distinction concerns PG’s configuration, not all cutting machines.
Official sources: MIMIT — Iperammortamento, Decreto 7 maggio 2026, MIMIT — Nuova Sabatini, INAIL — ISI 2025, Legge 199/2025 — commi 427–441.
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.