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4.0 Industry, 5.0 Transition and super-depreciation: where do we stand?

by
Marzio Nava

In 2026, the incentive framework linked to the 5.0 Transition Plan enters a phase of consolidation. Introduced to support investments in digital innovation and energy efficiency during the 2024–2025 period, the measure continues to generate effects for projects initiated within the established deadlines, with completion extending into 2026. The tax credit mechanism particularly rewards investments in interconnected capital goods, automation systems, digital technologies, and solutions capable of delivering measurable reductions in energy consumption within production processes. Alongside these opportunities, however, certain complexities remain. Companies must comply with specific technical requirements, including the certification of achieved energy savings and the involvement of qualified professionals to validate results. For businesses, 2026 therefore represents a transitional year: on the one hand, the operational closing phase of measures linked to the PNRR (National Recovery and Resilience Plan); on the other, the potential evolution of industrial policies toward more structured tools supporting innovation, digitalization, and sustainability. In this context, a key question emerges: what have been the real strengths of these incentives, how effectively have companies leveraged them, and what direction will future industrial policies take?

ALGITECH

The use of incentives introduced over the past decade, first through 4.0 Industry, then 5.0 Transition, and now hyper-depreciation, has involved not only large companies but also smaller businesses. We open this in-depth analysis with Alfonso Caselli, Head of ALGITECH, a company specializing in the design, production, and supply of automatic machinery for industrial laundries.

In recent years, incentives have played a central role. How have you experienced this evolution?
“As a manufacturing company, we do not deal directly with incentives, but we clearly perceive their effects, especially through quotation requests, which vary significantly from region to region, highlighting different levels of market dynamism. With the 4.0 plan, activity was very strong. By contrast, the transition to 5.0 did not generate the same momentum, particularly among small and medium-sized businesses, which represent around 95% of our customer base. Many preferred to remain within the 4.0 framework: lower incentives, perhaps, but greater certainty. 5.0 Transition, on the other hand, was often perceived as ambiguous and therefore risky”.

Was uncertainty the main issue?
“Exactly. 4.0 Industry was clear and well structured, leaving little room for interpretation. 5.0 Transition introduced elements of uncertainty that slowed investment decisions. When risk increases, companies tend to wait. Today, we are seeing renewed interest in simpler instruments, such as standard depreciation schemes, which are proving effective again precisely because they are easier to understand and more reliable”..

What about tools such as ZES and regional incentives?
“ZES is undoubtedly a powerful instrument, especially for medium- to large-scale investments, as it requires a significant minimum threshold. For us, it represents a concrete opportunity, also linked to our geographical positioning. More broadly, when incentives are clear and accessible, they work effectively and provide a strong stimulus to the market”.

How has Algitech addressed the technical requirements of these incentives?
“We chose to go beyond the minimum requirements. This meant higher initial investments, but it proved to be a winning strategy. It allowed us to better protect our customers, particularly in the case of inspections. There have been several checks over the years, and exceeding the required standards has made all the difference, ensuring that our clients were fully safeguarded”.

Safety and ergonomics are increasingly central. How do you approach them?
“They are fundamental. Ergonomics directly impacts both productivity and worker health. With the rise in occupational illnesses, this has become even more relevant. Compared to 15–20 years ago, the sector has made significant progress in areas such as air quality, safety standards, and work organization. Some challenges remain, such as managing high temperatures during the summer, but the overall direction is clearly positive”.

And what about eco-sustainability?
“We have observed a slight slowdown, partly due to external factors, but sustainability remains a key issue. A concrete example is the locker system for end-customer distribution: garments are delivered already washed and ironed, reducing domestic energy consumption and lowering the overall environmental impact. It is a model with strong growth potential”.

Looking ahead, what are Algitech’s future plans?
“We are heavily investing in innovation, with four patents already filed in view of upcoming industry trade fairs. At the same time, we are working on Made in Italy certification and on strengthening synergies among Italian companies. We strongly believe in the value of the supply chain and in collaboration as a driver of growth”.

PONY

We meet now Andrea Astolfi, the Commercial Director of PONY, a company specializing in the design and production of finishing equipment for professional laundries

In recent years, digitalization has increasingly involved even the most traditional sectors. What impact have industrial policies had on professional laundries?
“The impact has been significant. Policies linked to digitalization, from 4.0 Industry to the more recent 5.0 Transition, have supported many companies in renewing their technologies. This transformation has not only affected overall processes but also crucial departments such as professional ironing, which today represents the true core of productivity within laundries”.

Which tools have supported this transformation?
“Instruments such as hyper-depreciation and tax credits for capital goods have played a decisive role. They have encouraged the adoption of advanced, interconnected machinery capable of communicating with management systems and monitoring production processes. In the ironing department, this translates into greater workflow control, higher quality standards, and a measurable increase in productivity”.

What distinguishes the 5.0 Transition Plan from previous measures?
“The key innovation lies in its focus on energy efficiency. It is no longer just about digitalization, but also about reducing consumption. For laundries, where energy costs are particularly high, this is a crucial factor. Incentives reward investments in efficient technologies, energy recovery systems, and digital solutions for process control”.

How do technological solutions for the ironing department fit into this scenario?
“They fit perfectly. Next-generation systems are designed to integrate automation, connectivity, and intelligent management. This allows laundries not only to access available incentives, but also to significantly improve their operational performance”.

What are the main advantages for companies investing in these technologies?
“Beyond fiscal benefits, there is a very concrete operational return: optimization of processing times, reduction of consumption, and improved garment finishing quality. These are essential factors for maintaining competitiveness, both today and in the future, while ensuring high levels of customer satisfaction”.

How important is the choice of a technological partner in this process?
“It is fundamental. A reliable partner provides not only advanced technologies but also ensures compliance with regulations and certification requirements, including those related to 5.0 Transition. Moreover, it can deliver solutions capable of generating real energy savings, transforming an investment into a truly strategic asset for the company”.

KANNEGIESSER ITALY

The reform introduced by the latest Budget Law marks a shift not only in technical interpretation but also in the fiscal structure of incentives. We explored its implications with Alessandro Rolli, the CEO of KANNEGIESSER ITALIA.

With the new Budget Law, there is a shift from tax credits to hyper-depreciation. How do you interpret this change?
“From our perspective, we would have expected stronger measures to protect the European market. Initially, there was discussion about introducing requirements such as a minimum share of production or software development within Europe. However, it seems there has been a step back, or at least some resistance, on these aspects. This may signal openness, but it also risks creating additional challenges for European companies, which already face higher energy costs and a less consistent industrial policy framework compared to other regions”.

Do you see a concrete competitive risk?
“A certain level of competitive pressure is inevitable. However, it is important to emphasize that the purchase cost of a machine has only a limited impact on operating costs and, ultimately, on revenues, since the investment is amortized over time. What truly matters is reliability: the quality of the machinery, the strength of the supplier, the level of service, and the ability to ensure longterm support. Too often, companies focus excessively on the initial price, whereas operational efficiency is what truly determines competitiveness in the long run”.

From an incentives perspective, will this new approach be more or less effective?
“It is certainly more selective. Compared to 4.0 Industry and 5.0 Transition, which were broader and more accessible, hyperdepreciation tends to favor companies with stronger margins. It is therefore less ‘democratic,’ but still a valid instrument. The real goal should be to make it structural, rather than renewing it year by year through the Budget Law”.

Is there continuity with previous measures?
“Yes, there should be a degree of continuity, particularly regarding the possibility of combining incentives. However, we are still waiting for the implementing decree to clarify how these principles will be applied in practice”.

Can maintenance be included among eligible expenses?
“Routine maintenance cannot be included. However, related activities, such as plant upgrades or structural modifications, may be eligible, as has already been the case in previous frameworks”.

What about second-hand machinery? Can it benefit from incentives?
“Yes, although further clarification is needed. If a used machine is integrated into an interconnected production system, it can qualify as part of a ‘complex system.’ This is not a new concept, but rather a confirmation of the 4.0 Industry approach. In recent years, we have clearly seen how investment decisions are strongly influenced by fiscal opportunities. Over time, these measures have become structural tools rather than exceptional ones”.

MACPI

We meet Elena Cartabbia, Administrative Manager at MACPI, a finishing equipment manufacturer based in Palazzolo sull’Oglio, near Brescia. “4.0 Industry initiative started in 2017, primarily stemming from some interpretative uncertainties, especially regarding the technical annexes and eligibility criteria. In the early years, we spoke about hyper-depreciation (therefore tax deductions), then we moved to tax credits, and today we have returned to a logic more similar to the original one. Transition 5.0, on the other hand, introduced criteria also linked to sustainability, such as emissions reduction, but in practice it proved difficult to apply”.

Has your company benefited from these measures?
“In recent years, with the reduction of benefits to approximately 20%, interest has progressively declined. This decline is compounded by the fact that many clients had already made substantial investments. Our machinery has a long useful life, so the renewal cycle is naturally extended. Furthermore, 5.0 Transition saw no uptake among MACPI's clientele. The problem wasn't the product, but the regulation. It demanded complex demonstrations, like emission reduction, which made accessing the benefit practically impossible”.

What opportunities does the return to hyper-depreciation offer?
“The current resurgence of super-amortization presents familiar opportunities, although with a modified financial structure. The tax advantage remains attractive, around 43%, but it's now spread over a longer period. This shifts the focus to financial considerations, where cash flow and planning capacity are paramount. A specific opportunity lies with clients who did not leverage earlier incentives between 2017 and 2019”.

Are there any critical issues with this framework?
“Yes. Everything hinges on a company's ability to generate taxable profit over the years. Not all businesses possess this mediumterm financial foresight, which can diminish the attractiveness of this tool compared to the more immediate tax credit”.

Have you organized support for your clients?
“MACPI actively supports its clients, though it does not directly provide attestation or certification services, which require thirdparty involvement. The company collaborates with external consultants familiar with its machinery. Internally, MACPI's technicians engage with client IT managers from the order phase to define parameters for interconnection and subsequent appraisal”.

How prepared are clients today?
“Much more so than in the past. Following years of 4.0 Industry, most companies now possess internal expertise or established technological partnerships”. Can the return to tax deductions boost sales? “In my opinion, no, it can even represent a limitation. The tax credit was simpler and more immediate, offset directly. Deduction requires multi-year planning and the certainty of generating tax profits, a strategic approach not all companies are ready for”.

Are you already seeing market reactions?
“Yes, particularly among well-structured companies. We are receiving requests to take advantage of the new opportunity, so there is some interest”.

How important are incentives compared to technological innovation?
“Technological innovation moves forward independently of incentives. Tax benefits can accelerate investments, but technological development is continuous and essential for remaining competitive", concludes Elena Cartabbia.

PIZZARDI

How do companies design and implement automation in industrial laundries?
We asked Marta Pizzardi a key figure at PIZZARDI Srl, a company renowned for producing machinery for flatwork and towels, as well as advanced systems for automatic handling and monitoring of stacked linen. “We were the first company in the sector to study and develop an automation system specifically for handling folded laundry. This was integrated with a comprehensive product control intelligence, fundamentally altering the design of industrial laundry facilities. We were, in essence, implementing the principles of 4.0 Industry long before the official plan. The primary data for parameter management originates from the client's master data. This forms the backbone of a robust traceability system that extends from the reception of clean laundry through to the automated application of labels on stacked linen, and where applicable, their automatic sorting. The process culminates in the generation of delivery documents, seamlessly transmitted to the laundry's management software. We are currently enhancing the system by introducing the new RFID reading technology”.

How have you leveraged the evolution of incentives, particularly with 5.0 Transition?
“Our machines are designed for low energy consumption, making direct energy savings difficult to quantify for new supplies, the broader context of incentives has been beneficial. Our machines inherently consume little power due to limited installed ratings. The situation changes for equipment involved in washing or ironing. Some clients have successfully incorporated our folding machines into their 5.0 Transition applications by integrating them alongside new ironing lines”.

Your solutions seem highly tailored. How important is customization?
“It is essential. Automation must align with the client's specific requirements, which are extremely diverse. Each client operates with distinct product management logic that cannot always be pre-programmed. Our system is engineered for significant flexibility, adapting to requests even in real-time”.

How do you interpret the return of hyper-depreciation?
We view the latest developments on super-amortization very positively. The fundamental technical prerequisites align with those of 4.0 Industry and 5.0 Transition, which naturally encourages companies to pursue technological renewal. Unlike tax credits or direct contributions, super-amortization directly impacts business income. This structure favors medium-to-long-term investments, effectively rewarding well-structured, forward-looking companies”.

What does the installation process involve?
“In high-capacity laundries, installation time is extremely limited. For this reason, the systems are fully assembled and tested at our facility. This methodology, combined with advanced connector assembly technology, allows for exceptionally rapid and efficient installation at the customer’s site”.

How do you handle technical certification requirements?
“We request that clients engage their designated appraisal consultant with us from the beginning of the order. This ensures the work is properly structured for all parties involved, facilitating a smooth and effective evaluation”. •

DETERGO MAGAZINE # APRIL 2026