Hyper-Depreciation 2026 and Foodservice Equipment

Hyper-Depreciation 2026 and Foodservice Equipment

Hyper-Depreciation 2026 and Foodservice Equipment

hyper-depreciation 2026

A Practical Guide to Hyper-Depreciation for Restaurants, Bars, Pizzerias and Hotels

With the 2026 Budget Law (Law No. 199/2025), the framework of incentives for productive investments is changing once again: the tax credit mechanism that characterised the Transition 4.0 and 5.0 plans of recent years is being abandoned, in favour of a return to the off-book deduction, better known as hyper-depreciation.

For those working in the Ho.Re.Ca. sector and investing in professional foodservice equipment, this is a powerful tax lever, but one that must be assessed carefully, case by case, together with your own advisor.

While awaiting the implementing decree and the official clarifications that will be provided at Telefisco (5 February 2026), below we summarise the main features of 2026 hyper-depreciation, with particular reference to professional kitchens and 4.0 systems.

1. Time frame of the 2026 hyper-depreciation

Hyper-depreciation applies to investments made: from 1 January 2026 to 30 September 2028 For the purposes of the incentive:

  • for tangible assets (foodservice machinery and equipment), the delivery date is what counts;
  • for software, the activation date is what counts.

Properly planning the timing of purchases therefore becomes a key factor.

2. Which foodservice equipment qualifies

Only new assets are eligible, used in the course of business and meeting the characteristics set out in Annexes A and B.

Industry 4.0 machinery and systems for professional kitchens

Eligible assets include, by way of example:

  • digital, interconnected professional ovens;
  • smart cooking lines;
  • automated washing systems;
  • cold rooms, blast chillers and refrigerated cabinets with electronic control;
  • systems that automate and digitalize production processes.

Key requirement: the assets must be interconnected with company systems (management software, remote control, data monitoring).

Industry 4.0 software for the foodservice sector

Software can also qualify on its own, provided it is truly integrated into business processes, for example:

  • production management software;
  • HACCP monitoring systems;
  • energy and consumption management;
  • quality control, traceability and logistics.

Renewable energy systems

These include:

  • photovoltaic systems for self-generation and self-consumption;
  • energy storage systems;
  • integrated energy solutions for hospitality and foodservice businesses.

For photovoltaics, high-efficiency EU-made modules are required, subject to particularly strict requirements.

3. How much is the 2026 hyper-depreciation worth?

Hyper-depreciation is not a cash grant, but a reduction in taxes over time, achieved by increasing the tax-deductible depreciable cost. The brackets are:

  • investments up to €2.5 million → +180%
  • from €2.5 to €10 million → +100%
  • from €10 to €20 million → +50%

A particularly attractive opportunity for:

  • established restaurants;
  • hotels and resorts;
  • central kitchens;
  • canteens and catering companies.

4. Recovering the tax benefit

The tax saving is realized over the entire depreciation period of the asset. Example: equipment with a 25% depreciation rate → the tax benefit is recovered over 5 years.

5. The “Made in EU” clause: check before you buy

To qualify for the incentive:

  • the assets must be produced or processed in the EU or EEA;
  • the software must be developed mainly in Europe;
  • even stricter requirements apply to photovoltaics.

This must be checked before purchase, with the support of your foodservice equipment supplier.

6. How to apply for hyper-depreciation

In short, the following steps are required:

  • notifications to the GSE (before the investment, after the down payment, and at the end of the investment);
  • Industry 4.0 technical appraisal certifying compliance and interconnection (for investments below €000, a self-declaration is accepted);
  • accounting certification of the expenses incurred.

2026 Hyper-Depreciation: Why Choose Cook-in

The 2026 hyper-depreciation (iperammortamento) is a great opportunity for those investing in professional foodservice equipment, but only if the investment is properly planned, documented and interconnected. Mistakes in choosing machinery, in verifying the 4.0 requirements or in the procedure can cause you to lose the tax benefit entirely.

Cook-in supports you at every stage of your investment

For over 35 years, we have been supporting restaurants, bars, pizzerias, hotels and accommodation facilities in the design and construction of efficient, digital and sustainable professional kitchens. In particular, we can help you to:

  • check whether your equipment is truly eligible for the incentives;
  • select interconnected 4.0 machinery and software;
  • coordinate with appraisers and tax consultants;
  • design a kitchen that is ready for the incentives, not just on paper.

Are you considering an investment in 2026?

If you are thinking of purchasing or renewing:

  • a professional kitchen,
  • equipment for a restaurant, bar or hotel,
  • energy-saving systems,

Contact us before you order: a preliminary assessment can make all the difference.

Antonio Nocera Nocera Srls – Martano (Le) Tel: 335 7628045 Email: a.nocera@cook-in.it web: www.cook-in.it