Up to €2.5 million
GTN — IPERAMMORTAMENTO 2026–2028
Invest in the future.
With a clear vision.
Technology, requirements and tax opportunities: plan your next retail investment.
Content checked on 28 September 2026
THE FRAMEWORK | BEFORE THE PROJECT
More value
for innovation.
Iperammortamento increases the recognised cost of eligible assets for tax purposes only. Depreciation or lease payment deductions increase according to the applicable bands, provided the project meets the requirements.
INVESTMENT PERIOD2026–2028
From 1 January 2026 to 30 September 2028.
PROCEDUREGSE
Reservation, progress and completion submissions through the dedicated platform.
REQUIREMENTSTo be verified
Technical specifications, interconnection and project documentation.
THE UPLIFTS | BY INVESTMENT BAND
The benefit follows
the investment.
The percentages apply to each eligible investment band, rather than uniformly to the full amount.
Above €2.5 million and up to €10 million
Above €10 million and up to €20 million
ESTIMATE | AN ILLUSTRATIVE SCENARIO
From the figures
to your assessment.
Explore the mathematical effect of the uplifts. The result is an assumption to discuss with your tax adviser, rather than a quotation or eligibility assessment.
Your scenario.
Amount excluding VAT, assumed fully eligible and incurred in the same year. Up to €20 million.
The asset and requirements still need to be checked: this calculation does not confirm eligibility.
- Additional tax deduction basis
- €90,000
- Theoretical total tax deduction basis
- €140,000
- Theoretical additional IRES savings | assumed tax rate 24%
- €21,600
Total nominal benefit over the depreciation period, rather than an immediate discount or tax credit. It excludes the ordinary deduction, discounting and other incentives. It depends on the taxpayer’s circumstances and ability to claim the benefit.
How it is calculated
Up to €2.5 millionUplift 180%€50,000Investment portion€90,000
From €2.5 million to €10 millionUplift 100%€0Investment portion€0
From €10 million to €20 millionUplift 50%€0Investment portion€0
THE PROJECT | WITH GTN
We start with your needs.
We connect the technologies.
GTN helps define your store’s hardware and software architecture and integration flows. Tax treatment and the required certifications must be assessed with the relevant professionals.
The store.
Checkout systems, kiosks and self-service technologies to assess within the project.
Interconnection.
Integrated software, data and processes: compliance must be checked against the actual configuration.
Documentation.
Solution specifications and documentation to support the technical assessment.
A product’s inclusion in GTN’s range does not automatically guarantee eligibility. The measure has specific conditions and documentation requirements, including technical appraisal and accounting certification under the applicable provisions.
SOURCES | OFFICIAL UPDATES
The sources
to consult.
Leggi anche: collegamento RT–POSGeneral information, updated on the date shown. Consult official sources and your adviser for its application to your circumstances and any updates.
THE NEXT STEP