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Hyper-depreciation 2026: an opportunity to innovate the tobacconist shop

In 2026, a particularly attractive tax incentive for businesses investing in technology is making a comeback: hyper-depreciation. This measure allows companies to increase the tax value of purchased assets, enabling higher depreciation deductions and therefore reducing the taxable income on which taxes are calculated.

The measure is available to all business income holders, regardless of legal structure, economic sector or company size, and applies to investments in new capital goods intended for production facilities located in Italy.

To access the benefit, businesses must comply with workplace safety regulations and be up to date with social security and welfare contribution payments.

Hyper-depreciation was officially introduced by the 2026 Budget Law (Law no. 199 of December 30, 2025, paragraphs 427-436). It is therefore already law, although still awaiting the implementing decree. Consequently, it is already possible to proceed with investments, while the necessary GSE applications to access the benefit may only be submitted after the retroactive implementing decree is finalized.

Hyper-depreciation applies to investments made between January 1, 2026 and September 30, 2028. For the purposes of the incentive, the relevant date is the actual acquisition date of the asset, which generally coincides with the delivery or shipping date, or, in the case of leasing, with the date of delivery to the lessee.

The increase in the deductible cost varies according to the amount of the investment:

  • 180% for investments up to €2.5 million
  • 100% for the portion between €2.5 million and €10 million
  • 50% for the portion between €10 million and €20 million

The 180% benefit is therefore added to the ordinary depreciation benefit of 100% of the investment cost already in place, bringing the total benefit to 280%.

 

This 180% increase is relevant only for IRPEF or IRES purposes and can be used in tax returns as a downward adjustment, allowing over time a greater tax deduction compared to the actual cost incurred.

With hyper-depreciation, it is possible to obtain a tax saving benefit that could significantly exceed the nominal value of the purchased asset (taxable amount).

For tobacconist shops, this represents a concrete opportunity to invest in innovation and improve customer service. The Touch technology vending machines distributed by ITAGENCY, in fact, meet the requirements set by the regulation and allow businesses to benefit from the 2026 hyper-depreciation incentive.

An opportunity that not only makes it possible to modernize the point of sale, but also to optimize the investment thanks to a significant tax advantage, making the introduction of advanced technological solutions even more convenient.