1Booking
Preliminary communication
Filed for each production site: company details, type and amount of the planned investments and, for each asset, the expected completion and interconnection dates. Open since 12 June 2026.
Financing & Incentives 2026
For Italian companies investing in robotics, the main 2026 measure is the iperammortamento (hyper-depreciation) introduced by the 2026 Budget Law and managed through filings with the GSE. SMEs can also consider the Nuova Sabatini. We help with the preliminary technical check; eligibility of each asset is confirmed by the sworn appraisal and your tax advisor.
01 · Iperammortamento 2026
An uplift of the asset's cost that increases the tax-deductible depreciation (or finance-lease instalments).
| Investment tranche | Cost uplift |
|---|---|
| Up to €2.5 million | 180% |
| Over €2.5 million and up to €10 million | 100% |
| Over €10 million and up to €20 million | 50% |
The iperammortamento is not a tax credit and cannot be offset via the F24 form: it reduces taxable income over the depreciation years, so the company needs taxable profit. The benefit is neither automatic nor guaranteed: eligibility of each robot is confirmed by the technical appraisal and your tax advisor.
02 · GSE procedure
They are submitted from the GSE customer area with SPID or CIE, using the forms approved by the MIMIT directorial decrees of 10 June 2026 and 20 July 2026.
Filed for each production site: company details, type and amount of the planned investments and, for each asset, the expected completion and interconnection dates. Open since 12 June 2026.
Within 60 days of the positive outcome of the preliminary communication. It confirms the booked assets (none can be added and costs can only decrease) and certifies down payments of at least 20% of each asset's cost, with invoice details. Open since 21 July 2026.
Once the investment is completed and no later than 15 November 2028: completion and interconnection dates and a declaration that the appraisal and accounting certification are available. The uplift applies from the tax period in which it is filed, after a positive GSE check.
According to the GSE instructions, periodic filings in January and June with the expected use of the benefit and the depreciation plan. Deadlines and forms are updated by directorial decrees: check the official pages listed under Sources before each filing.
03 · Nuova Sabatini
A Ministry grant covering the interest on a bank loan or lease for capital goods.
Iperammortamento and Nuova Sabatini on the same asset: the official MIMIT pages of the two measures do not state that they can be combined. We do not take it for granted: check it case by case with your bank and tax advisor.
04 · Example
Theoretical orders of magnitude, not an estimate for your company
Theoretical tax saving
180% of €80,000 = €144,000 of extra deductions; with 24% IRES the theoretical saving is €34,560 (43.2% of the cost), spread over the depreciation years.
Interest grant
On an €80,000, 5-year loan at the 3.575% conventional rate (about €6,200 at 2.75%).
Non-repayable
Depends on the call in force and on the project's requirements, for example reducing a risk for workers.
The figures are independent and must not be added up without checking whether the measures can be combined. They ignore IRAP, tax capacity over the years, asset-specific depreciation rules and bank conditions. The outcome depends on your company and on confirmation by the appraiser and your tax advisor.
05 · Other tools
06 · Free assessment
Fill in the form, an Abra Robotics consultant will get back to you within 12 hours.
07 · FAQ
Yes, its origin does not exclude it: article 7 of Decree-Law 38/2026 removed the EU/EEA production requirement with effect from 1 January 2026. The other requirements remain (new asset, listed in Annex IV or V of Law 199/2025, interconnected). Confirmation for each asset is up to the appraiser and your tax advisor.
No. It is an uplift of the asset's cost that applies only for tax purposes to depreciation and finance-lease instalments. It cannot be offset via F24: it reduces taxable income over the depreciation years.
The preliminary communication books the benefit; the confirmation communication is due within 60 days of the positive outcome of the preliminary one, with down payments of at least 20% of each asset's cost; the completion communication by 15 November 2028. It is best to plan them before signing the order.
The official MIMIT pages of the two measures do not state that they can be combined. We do not take it for granted: check it case by case with your bank and tax advisor.
For the iperammortamento, the MIMIT page states that the uplift also applies to finance-lease instalments; the Nuova Sabatini also covers leasing. Operating rental needs a check with your advisor.
No. It is better to talk before choosing the model: interconnection depends on the robot version and its intended use. We help you choose a configuration that can be documented.
Because we know the technical requirements of the robots we sell (interconnection, asset classification, documentation for the appraiser). Technical and tax checks go together: we provide the technical material, the tax confirmation stays with your accountant.
No. We carry out a free preliminary technical check, but eligibility and the amount of the benefit depend on your company and are confirmed by the sworn technical appraisal and your tax advisor.
08 · Official sources
General information updated on 9 October 2026, not tax or legal advice. Before any decision, check the official pages (in Italian) and ask your advisor for confirmation.
No obligation
The preliminary check is free and with no obligation. At the end of the call you have an overview of the tools that may apply to your project and of the information to bring to the appraiser and your tax advisor.
If you decide to go ahead with a purchase, we prepare the robot's technical documentation (configuration, interconnection, separate items in the quote) to support those checks.