Lemnia qualifies where SaaS subscriptions cannot.

What you actually deduct, by investment amount.

The 2026 New Hyper-amortisation regime applies super-rates by bracket on the total eligible capital investment. Drag the slider or type the figure your CFO is considering. Brackets compound — €3M = 180% on the first €2.5M + 100% on the remaining €0.5M.

Three technical conditions, all required.

• Interconnection

  The asset exchanges data with the company information system over a documented protocol. Audit log of all exchanges, signed and time-stamped, exportable on request.

• Automation

  The asset performs operations without continuous human intervention. The threshold is interpreted by the appraising engineer per sector.

• Industrial data integration

  The asset feeds and consumes the company's industrial data flow — ERP, MES, WMS — through a maintained integration. Read-only or read-write per the company's choice.

Why SaaS subscriptions are out.

The 4 May 2026 implementing decree includes the State Accounting Inspectorate rationale verbatim: "Cloud subscriptions are not depreciable assets." Per IAS 38 and the OIC framework, recurring fees for hosted services are operating expenses — they do not enter the balance sheet as a depreciable capital good.

Lemnia, bought once and running on the company's own hardware (T1 laptop, T2 LAN appliance or T3 sovereign on-prem GPU), is a depreciable capital asset. It qualifies. M365 Copilot, ChatGPT Enterprise, and every cloud-LLM SaaS subscription on the market do not.

What stacks on top of the national rate.

Several Italian regions (Lombardia, Veneto, Emilia-Romagna, Piemonte) run digital-transition grants for SMBs that stack with the national hyper-amortisation — usually as non-repayable contributions on the same eligible investment. The combined effective subsidy can reach 65-75 % of capex on the first bracket.

Detailed grant matrix per region: in publication. For now, your accountant can match the Annex V documentation Lemnia produces against the regional bando your company is applying to.

What Lemnia hands to your appraising engineer.

• Interconnection log

  Every read and write Lemnia performs against the company's information systems, time-stamped, signed BLAKE3, exportable as a single PDF for the appraisal.

• Automation evidence

  Bench measurements of automated operations (OCR captures, voice queries, report generations) per scenario, with sample counts and confidence ranges.

• Integration map

  Schema of every connector, the protocol used, the credentials scope, the data direction. Ready for the appraising engineer to attach to the perizia tecnica.

• Cost breakdown

  Hardware + software acquisition cost decomposition. The appraiser uses this to confirm the depreciable-asset classification under OIC 24.