Hyper-depreciation 2026 and state incentives

This product is considered a technologically advanced tangible asset that can benefit from a tax increase in acquisition cost of up to 180% for investments up to 2.5 million euros, according to the rules of the Transition 4.0 plan. For corporations subject to IRES, this mechanism translates into an estimated net tax saving of around 43.2% of the asset's value.

The four mandatory conditions for accessing the tax benefit are:

• Modernization or new plant: the component cannot be purchased as a simple spare part to replace an old faulty inverter. Its inclusion must be part of a technological modernization project for an existing line or the creation of a new production plant.
• Interconnection to the factory network: the inverter must not operate in isolation. Connection to the company's information system, PLC, or management software via the integrated communication port is mandatory to allow for bidirectional data exchange.
• Mandatory prior communication: access to the benefit requires submitting a preventive electronic communication through the GSE portal. Fund booking must be made by your tax consultant before issuing the purchase order.
• Classification as an instrumental asset: the purchase must be recorded in the company's accounting as an investment in depreciable assets and cannot be included under ordinary maintenance expenses.

Frequently asked questions for e-commerce purchases:

Is there a minimum spending amount?No, the benefit is applicable even to a single inverter project, provided it meets the interconnection and integration requirements within the factory system.Are installed accessories eligible?Yes, components necessary for the inverter's operation, such as programming keypads, network cards, filters, or braking resistors, are eligible for the 180% increase, provided they are included in the same purchase invoice as the main asset.

Disclaimer

This text is for informational and promotional purposes only, based on interpretations of current tax legislation for the hyper-depreciation of instrumental assets. The selling company exclusively provides the ordered hardware components and accessories and does not offer tax, engineering, or fiscal consulting services.

The actual eligibility of the asset for tax benefits, the calculation of real tax savings, compliance with technical interconnection requirements, and the outcome of preventive communication procedures on the GSE portal remain under the sole and exclusive responsibility of the buyer and the professionals appointed by them. The selling company disclaims all legal and financial responsibility in the event of non-obtainment, revocation, or penalties related to tax bonuses arising from the purchase of products on the site.