Set aside from 2021, hyper-depreciation has been reintroduced by the 2026 Budget Law and this is excellent news for car wash owners. In fact, the rule provides that, in addition to ordinary depreciation, the company that invests in capital goods can enjoy an “extra” depreciation on a tax value equal to 180% of the cost incurred.
Only in 2018 and 2019 had the bar been set higher (250%), while in the year of its introduction (2017) it was limited to 140% and only applied to the capital goods of the so-called Industry 4.0. As of 2021, it had also been replaced by a tax credit of between 20% and 50% depending on the case.
What is hyper-depreciation 2026
But let’s see in detail what hyper-depreciation is provided for by the latest Budget Law and how it works.
This is a tax benefit that allows the tax value of an asset to be increased compared to the purchase cost, for depreciation purposes.
This higher deduction does not take the form of a tax credit (as in the previous 4.0/5.0 regimes), but constitutes an increased deduction of the depreciation quotas, which can be used in the years in which the asset is depreciated for tax purposes.
More generally, hyper-depreciation aims to promote investments in new capital goods, connected to technological, digital and energy transformation processes.
How it works
The regime provides for the increase in the acquisition cost for tax purposes according to three investment brackets:
- 180% for investments up to 2.5 million euros;
- 100% for the investment part between 2.5 and 10 million;
- 50% for the part between 10 and 20 million.
As mentioned, in addition to this deductibility, there is also the civil and tax depreciation that follows the ordinary rules and is equal to 20% (halved the first year and the last, i.e. the sixth).
Timing and procedures
Investments must be made from 1 January 2026 by 30 September 2028 to be subject to the increased deduction. This time frame allows many companies to schedule the order, delivery and installation of goods according to operational and tax needs.
A practical example
Consider a company that in 2026 makes a single eligible investment of 100,000 euros, falling within the first bracket with an increase of 180%. The asset comes into operation and is interconnected to the company system.
Thanks to hyper-depreciation, the acquisition cost of the asset, for tax depreciation purposes, is considered to have increased by 180,000 euros. This means that a tax advantage (calculated for limited liability companies and joint-stock companies based on the 24% IRES rate) of a total of 43,200 euros over six years can be obtained.
To this figure must then be added the ordinary depreciation, which in the case in question is equal to 24,000 euros, for a total of 67,200 euros. This means that the actual cost of the car wash system is 32,800 euros.
Requirements for accessing hyper-depreciation
To take advantage of the tax break, the facility must comply with some essential requirements:
- be interconnected to the company’s information systems;
- comply with the technical safety standards required by Industry 4.0 regulations, including EN UNI 17281:2021 for machine safety;
- be new and connected to the technological and digital transformation of the company.
Advantages for a car wash
For an activity such as a car wash commercially oriented towards quality and efficiency, the adoption of new systems and technologies with hyper-depreciation involves:
- immediate and long-term tax savings;
- reduction of extraordinary maintenance costs, typically estimated at several thousand euros on obsolete systems;
- increased operational performance and reliability;
- alignment with safety and digitalization regulations;
- Improved competitiveness on the market thanks to modern equipment.
The advantages of Carwash Group products
The products of the CarWash Group products of the CarWash Group (Mix Carwashing and Autoequip) are among the new capital goods suitable for technological and digital transformation and therefore entitle them to the hyper-depreciation provided for by the 2026 Budget Law. In fact, they comply with all the technological and interconnection requirements to the production system necessary to take advantage of the tax increase. They also include advanced safety devices, which ensure the protection of facilities and operators, an additional requirement for eligibility for the facility in terms of regulatory compliance.
The CarWash Group’s consultants are available to provide operational support to interested companies to identify the best solution both from an operational and tax point of view. In this way, the car wash company can maximize the tax advantage of hyper-depreciation and ensure full compliance with regulatory requirements.