The 2026 Budget Law has reintroduced hyper-depreciation for capital goods instrumental to the technological and digital transformation of companies under the Industry 4.0 framework, creating new opportunities for businesses investing in technologically advanced systems.
Among the eligible assets, Annex IV of the regulation explicitly includes technological systems necessary to ensure the environmental and operational conditions of production processes. This encompasses industrial air treatment systems, air filtration, ventilation, humidification, dehumidification, and environmental monitoring and control systems.
This regulatory recognition confirms that air quality control is a fundamental element in ensuring the proper functioning of production processes, directly contributing to product quality, process stability, and the protection of industrial equipment.
When Air Treatment Systems Qualify for Hyper-Depreciation 2026
An air treatment, filtration, and control system may qualify as an Industry 4.0 eligible asset when it meets specific technical and functional requirements, including:
- Custom engineering tailored to the specific needs of the production process
- Control of critical environmental parameters such as temperature, humidity, and air quality
- Direct integration with the industrial process, contributing to product quality and operational continuity
- Implementation of control, supervision, interconnection, and monitoring systems compliant with Industry 4.0 requirements
Under these conditions, air filtration and treatment systems are no longer considered merely auxiliary installations but become true production assets, essential to ensuring operational efficiency, reducing downtime, and protecting industrial environments.
Air Treatment and Filtration as a Strategic Industrial Investment
Investing in air treatment and filtration systems compliant with Industry 4.0 requirements enables companies to:
- Improve production quality and process stability
- Protect machinery, electronic systems, and industrial environments
- Reduce operational and maintenance costs
- Increase plant energy efficiency
- Access the tax incentives provided under the 2026 hyper-depreciation scheme
AERIS solutions integrate advanced industrial air filtration, treatment, and control systems, engineered on a bespoke basis to meet specific production requirements and designed to ensure full compliance with the technological criteria set out by the Industry 4.0 paradigm.
Through a strong engineering-driven approach and extensive cross-sector experience, AERIS supports companies in technical assessment, system design, and implementation—enhancing production performance while maximising available fiscal benefits.
Today, proper engineering design is a decisive factor in transforming an air treatment system into a genuine competitive advantage and a strategic investment for the future of industry.