Hyper-depreciation 2026: How to renovate bakeries, pastry shops, and pizzerias using Industry 4.0 incentives

The 2026 hyper-depreciation program represents one of the most attractive opportunities for bakeries, pastry shops, and pizzerias looking to renovate their facilities by investing in new, technologically advanced equipment.

Thanks to the incentives provided for Industry 4.0 goods, it is now possible to purchase modern, interconnected, and highly efficient machinery, obtaining a significant tax advantage that significantly reduces the real cost of the investment.

In the professional food sector, where productivity, consumption control, automation, and consistent quality are increasingly important, the 2026 hyper-depreciation program could become a strategic tool for increasing competitiveness and profitability.

What is the 2026 hyper-depreciation?

The 2026 hyper-depreciation is a tax break for companies investing in interconnected capital goods compatible with Industry 4.0.

The government’s goal is to incentivize the modernization of Italian businesses through the purchase of intelligent machinery capable of communicating with management software, cloud systems, and monitoring platforms.

In the case of professional laboratories, this means being able to purchase:

• leavening cells 4.0

• interconnected professional ovens

• Industry 4.0 mixers

• smart water coolers

• blast chillers

• breakers

• rounding machines

• automatic systems

• production monitoring systems

and many other machines ready for interconnection.

With the 2026 hyper-depreciation system, purchased assets qualify for a 180% tax increase on investments of up to €2.5 million.

This means that the company will be able to depreciate the asset for tax purposes at a value much higher than the actual cost incurred.

A concrete example of hyper-depreciation 2026

Let’s take a practical example.

A bakery invests 50,000 euros to renovate its laboratory by purchasing:

• a leavening cell 4.0

• an interconnected water cooler

• a new mixer designed for Industry 4.0

Thanks to the 2026 hyper-depreciation, the asset can benefit from a 180% increase.

In practice:

• real investment: €50,000

• tax increase: €90,000

• Total depreciable tax value: €140,000

Considering an IRES rate of 24%, the estimated tax benefit could exceed €21,000.

This allows for a significant reduction in the real cost of investment and an acceleration of the economic return on innovation.

Why it’s worth renovating your laboratory today

Many bakeries, pastry shops and pizzerias still work with obsolete equipment that involves:

• high energy consumption

• lower productivity

• difficulty in process control

• waste

• high maintenance costs

• less consistent quality

With new Industry 4.0 technologies, it is possible to automate many operations and monitor the functioning of the equipment in real time.

Modern 4.0 leavening cells, for example, allow you to:

• program automatic cycles

• control temperature and humidity remotely

• monitor production data

• optimize working times

• reduce waste

• improve the final quality of the product

The same goes for ovens, mixers and intelligent refrigeration systems.

Who can access the 2026 hyper-depreciation?

The following can access the 2026 hyper-depreciation:

• bakeries

• pastry shops

• pizzerias

• artisan workshops

• food companies

• individual businesses

• SRL

• SNC

• SAS

• joint-stock company

• companies in ordinary accounting

The important thing is that the company is fiscally active and that the purchased goods comply with the requirements set by the Industry 4.0 legislation.

Essential requirements for obtaining the 2026 hyper-depreciation

To benefit from the 2026 hyper-depreciation, machinery must meet certain specific technical requirements.

1. Interconnection

The machine must be connected to company systems via a network.

This means that it must be able to exchange data with:

• management software

• business computers

• cloud systems

• monitoring platforms

• remote control devices

2. Digital control

The asset must be managed through advanced digital systems.

For example:

• touch screen

• PLC

• management software

• remote control

• programmable parameters

3. Unique identification

The machine must be clearly identifiable through software or the company network.

4. Integration into the production process

The machine must be truly integrated into the company’s production flow.

It’s not enough to buy a modern machine: it must be integrated into the laboratory’s organizational and operational system.

Who is not eligible for the 2026 hyper-depreciation?

The following are not eligible for the benefit:

• private individuals

• non-operating companies

• business without VAT number

• subjects in the flat-rate regime

• companies that purchase non-interconnected goods

• companies that purchase machinery that is not Industry 4.0 compatible

Furthermore, if the asset is not actually interconnected, the tax benefit may lapse.

For this reason, it is essential to rely on suppliers who are experts in the Industry 4.0 sector.

With us you can completely renovate your laboratory

Our company supplies professional equipment designed for Industry 4.0, specifically for:

• bakeries

• pizzerias

• pastry shops

• professional laboratories

We can help you completely renovate your laboratory through:

• leavening cells 4.0

• professional ovens

• interconnected mixers

• water coolers

• automatic systems

• intelligent systems for production

All our Industry 4.0 compatible products are designed to help companies improve productivity, efficiency and operational control.

Why rely on an expert partner

Many companies make the mistake of simply purchasing a “modern” machine thinking that it will be enough to qualify for the 2026 hyper-depreciation.

In reality, the legislation requires specific technical requirements and correct interconnection.

Relying on a competent partner means:

• avoid mistakes

• choose truly suitable machinery

• receive technical support

• set up the interconnection correctly

• maximize the tax benefit

Conclusion

The 2026 hyper-depreciation program represents an extraordinary opportunity for bakeries, pastry shops, and pizzerias looking to grow by investing in innovation.

Renovating the laboratory today means:

• increase productivity

• reduce costs

• improve quality

• automate processes

• make the company more competitive

Thanks to Industry 4.0-ready equipment, it is possible to take advantage of significant tax benefits and transform a technological investment into a concrete lever for business growth.

Contact us to find out which machines in our catalog are eligible for the 2026 hyper-depreciation program and receive personalized advice for your laboratory.