Hyper-Depreciation 2026: Eligible Assets, Rates and GSE Access Procedure
The 2026 Budget Law (Law no. 199 of 30 December 2025, arts. 427–436) introduces a new hyper-depreciation regime, replacing the previous Transition 4.0 and 5.0 tax credits. The incentive consists of an enhanced cost basis for eligible assets — relevant exclusively for extra-book tax deduction purposes — and applies to businesses investing between 1 January […]