What interconnection means
The rule requires the asset to be interconnected «to the company's production management system or to the supply network». It does not define the word. The most precise definition is in circular 4/E of 2017 of the Italian Revenue Agency (Agenzia delle Entrate), written for the earlier scheme: an asset is interconnected if it exchanges information with internal systems (management system, planning, design, monitoring even remote, other machines in the plant) or external ones (customers, suppliers, other sites) through a connection based on documented, public and internationally recognised specifications, and if it is uniquely identified with a recognised addressing standard, such as an IP address.
Two things follow from that sentence. First: what counts is the exchange and its proof, not the presence of a network port. A machine with an Ethernet connector nobody uses is not interconnected. Second: the exchange is towards a system, and which system is the «production management system» of a given factory is for the expert to decide, case by case.
The requirements: 5 mandatory characteristics and 2 of 3 further ones
For the machines of the first group of the 4.0 goods list (machine tools, robots, processing plants, packaging, handling and similar) the text requires five mandatory characteristics and at least two of three further ones. The list was born as annex A of law 232/2016 (explained in circular 4/E of 2017); today it has the same content in annex IV of law 199/2025 and in annex E of the new Consolidated Income Tax Code. The table gives the annex's text with, beside it, the proof usually brought.
| Requirement | What the text says | Typical proof |
|---|---|---|
| 1. CNC and/or PLC control (mandatory) | Control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller) | Data sheet and configuration of the control; the signals the PLC exposes |
| 2. Interconnection to factory systems (mandatory) | Interconnection to factory IT systems with remote loading of instructions and/or part programs | Documented connection and history of the exchange; for instructions, proof that the machine receives them |
| 3. Automated integration (mandatory) | Automated integration with the factory's logistics system or with the supply network and/or with other machines in the production cycle | Diagram of material and information flows; data the machine exchanges with the others |
| 4. Human-machine interface (mandatory) | A simple and intuitive interface between human and machine | The expert's check on the machine |
| 5. Safety, health and hygiene (mandatory) | Compliance with the latest occupational safety, health and hygiene parameters | The manufacturer's declarations and markings; the expert's check |
| A. Remote maintenance, diagnosis or control (2 of 3) | Systems for remote maintenance and/or remote diagnosis and/or remote control | Remote access to, or reading of, the machine's state and alarms |
| B. Continuous monitoring (2 of 3) | Continuous monitoring of working conditions and process parameters with sensors and adaptivity to process drift | History of the parameters, thresholds and warnings on drift |
| C. Model or simulation (2 of 3) | Integration between the physical machine and/or plant and the modelling and/or simulation of its behaviour (cyber-physical system, digital twin) | Documentation of the model and of the real data that feed it |
2026 hyper-depreciation: what changes
Verified on 21 October 2026. The 4.0 incentive for 2026 is no longer a tax credit: the 2026 budget law (law 199/2025, article 1, paragraphs 427-436) reintroduced the logic of hyper-depreciation (iperammortamento), that is an uplift of the acquisition cost of the assets, valid only to compute depreciation charges and leasing fees. The same rules are now in article 364 of the Consolidated Income Tax Code (legislative decree 117/2026), which cites those paragraphs.
According to article 364 the uplift is 180% for the part of investments up to 2.5 million euro, 100% above 2.5 and up to 10 million, 50% above 10 and up to 20 million, for investments made from 1 January 2026 to 30 September 2028. It covers new tangible and intangible assets in the lists annexed to the code (annexes E and F, which the Ministry describes as replacing and updating the former annexes A and B of law 232/2016) interconnected to the company's production management system or to the supply network. There is also a branch for renewable-energy self-generation plants, which this guide does not cover.
The procedure goes through a GSE platform: the company sends a preliminary communication with the expected interconnection date, then a confirmation, then a completion one, which follows the interconnection and in any case must be sent by 15 November 2028. The detailed rules are in the inter-ministerial decree of 7 May 2026. This guide does not retrace them: for thresholds, deadlines and access conditions, the tax adviser decides.
Expert report and attestation: which proofs are needed
Under article 6 of the decree of 7 May 2026, the technical characteristics of the assets and their interconnection are proven by sworn expert reports with technical analyses, issued by an engineer or an industrial expert registered in their professional register and holding insurance cover, or by an attestation with a technical analysis from an accredited certification body. The text of article 6 gives no amount threshold. Under the 2017 scheme there was one: below 500,000 euro per asset a declaration by the legal representative was enough (circular 4/E of 2017, paragraph 6.3). That rule must not be carried over to 2026 without the adviser's confirmation.
Besides the report, article 7 requires an accounting certification from a statutory auditor, which attests that the expenses were really incurred. It is a different, non-technical task, and machine data do not prove it.
As for the content of the technical analysis, circular 4/E of 2017 (earlier scheme, but the most detailed official text) lists four points:
- Technical description of the asset showing it belongs to a category of the list, with its cost.
- Description of the characteristics that meet the mandatory requirements and the further ones chosen.
- Verification of interconnection: exchange of information over a connection based on documented, public specifications (the circular gives TCP/IP, HTTP and MQTT as examples), with unique identification of the asset, and the means able to demonstrate the connection.
- Representation of the flows of materials, semi-finished goods and information that integrate the machine into the production system.
The technical analysis is kept at the company and shown on request of the control bodies. Ask the expert at the start which evidence they want to see: it is far easier to produce it during commissioning than to rebuild it later.
Showing the data exchange: readings, commands, history
The expert does not trust a sentence: they want to see the exchange. The data a machine produces are the most direct proof, because they are the connection at work. With Muvia Industrial the node next to the machine reads the signals with the drivers (Siemens S7, OPC UA, Modbus TCP), turns them into named tags and sends them to Muvia, where they stay available with date and time. Muvia does not decide whether the machine is interconnected; it produces the proof the expert assesses.
The table links each proof to what it shows and to where it can be read.
| Proof | What it shows | Where to read it |
|---|---|---|
| Reading the machine's signals | The machine exposes state, counters and parameters that an external system reads with a documented protocol | List of tags with address or node, type and last value read |
| Unique identification | The PLC and the node have a network address and the source of each datum is recognisable | The driver's connection settings and the node's local console |
| Writing a value, where the machine supports it | The system sends the machine an instruction and the machine receives it | A test agreed with the expert: value sent and read back in the history (S7 and OPC UA drivers) |
| History with date and time | The exchange is continuous and not a snapshot: values form a series over time | Analysis of the signals over time, with the reading interval |
| Thresholds and warnings | Monitoring of working conditions is continuous and flags drift | Threshold alarms and the alarm register |
| Continuity of the connection | The node works even without the cloud and keeps readings in a local buffer | State of the node and its drivers, alerts for an unreachable node |
| Inspectable dashboard and reports | A document the expert can open, print and attach to the report | Dashboards, scheduled PDF reports, notebooks printable to PDF |
An orderly path is this: enable the interface the machine exposes (the Modbus or OPC UA guide explains how to choose), list the signals that matter, give the tags stable names, let the history build up for the agreed period and prepare a dashboard with those signals. Where the quantities also serve production, they are reused for the indicators in the production KPIs guide and in the OEE calculation guide. An example of an installation on machines sold is in the connected machines use case; the node that reads them is described on the edge node page.
Late interconnection: what happens
A machine can start operating before it is interconnected: the link to the management system comes later because integration takes weeks. Circular 4/E of 2017 states that in that case the uplift is enjoyed only from the tax period in which interconnection is achieved, and also allows a two-stage report: the first on the asset's technical requirements, the second once interconnection has happened.
In the 2026 scheme the logic is the same in the decree of 7 May 2026: the uplift counts from the tax period in which the company sends the GSE the completion communication, which is sent after interconnection, provided the asset entered into operation in the same period, and the benefit depends on the GSE's checks being positive. In practice: the date the data exchange really starts is a tax date, and the reading history documents it. The effects of a delay on a real case should be discussed with the adviser before the dates are chosen.
Software: what counts and what does not
The list of intangible assets (annex V of law 199/2025, now annex F of the code) includes, by category, software, systems, platforms and applications, among them those for monitoring and controlling machine working conditions interfaced with factory information systems, those for the Industrial Internet of Things and for industrial data analysis. The text lists the kind of software; it does not say how it is acquired. Circular 4/E of 2017 states, for the earlier scheme, that software bought under a licence qualifies if it can be recorded among intangible fixed assets, and that business-management software in the broad sense (administration, accounting, customer management and the like) is excluded.
For Muvia the rule is this, and it holds in every case: the tax incentive (the 2026 hyper-depreciation and, before it, the 4.0 tax credit) applies only to Muvia installed on-premise, that is on the company's own servers. Muvia's cloud service, as a subscription (SaaS), does not qualify for the incentive. Always check with your tax adviser and with the expert.
In the rest of this page Muvia has a different and more modest role: it is the evidence of interconnection, that is machine data read, stored and shown. No line of the guide says a machine or a purchase «is eligible»: the expert and the adviser decide that.
Official sources (verified on 21 October 2026)
Every legal statement in this guide comes from one of these texts, read on 21 October 2026. Rules change: re-read the text in force before deciding.
- Law no. 199 of 30 December 2025, Gazzetta Ufficiale: article 1, paragraphs 427-436; annexes IV and V.
- Legislative decree no. 117 of 19 June 2026, Consolidated Income Tax Code, article 364 and annexes E and F.
- Inter-ministerial decree of 7 May 2026, implementing rules for the hyper-depreciation: articles 3, 4, 6 and 7.
- Ministry of Enterprises and Made in Italy page on the New Transition 5.0 Plan - Hyper-depreciation.
- Revenue Agency circular no. 4/E of 30 March 2017: interconnection, expert report and software under the 2017 scheme.
Frequently asked questions
That it exchanges information with a company production management system or with the supply network, over a connection based on documented, public specifications, and is uniquely identified (for example by an IP address). That is what circular 4/E of 2017 of the Revenue Agency says; the expert assesses the proof.
No. The tax incentive (2026 hyper-depreciation and, before it, the 4.0 tax credit) applies only to Muvia installed on-premise, that is on the company's own servers; Muvia's cloud service, as a subscription (SaaS), does not qualify for the incentive. Always check with your tax adviser and with the expert.
No, not on its own. Readings with date and time are proof that the exchange happens, but the expert also checks that the machine has the characteristics of the list and that the system it is connected to is the production management system or the supply network.
Article 6 of the decree of 7 May 2026 requires the sworn report or an accredited body's attestation and gives no amount threshold. Under the 2017 scheme a legal representative's declaration was enough below 500,000 euro: it may not hold today. Ask the adviser.
Under circular 4/E of 2017 the uplift is enjoyed from the tax period in which interconnection is achieved. In the 2026 scheme the uplift counts from the period of the completion communication to the GSE, which follows interconnection. The effects on a real case should be discussed with the adviser.
That is not what the guide assigns to Muvia. The node reads the signals and, where the driver supports it (Siemens S7 and OPC UA), can write a value. Loading part programs depends on the machine's control: the proof comes from the manufacturer or the integrator.