Anyone looking in 2026 at how to fund an investment in fleet software or digitalisation runs into a problem: most online articles describe a framework that no longer applies. In early 2026 two long-standing incentives were reorganised into one, and much of the content in circulation — citing separate measures that no longer exist in their previous form — confuses more than it clarifies.
This guide sets the record straight, updated to June 2026 and verified against official MIMIT sources: which incentives for fleet software and digitalisation are active, what changed, and how to navigate them. It’s a map, not tax advice: the conditions of each measure must be checked with your accountant and against official sources before you build an application.
What changed in 2026: two credits, one measure
Until 2025 there were two separate tax credits: the 4.0 credit (for digital transformation assets) and Transizione 5.0 (for 4.0 investments paired with energy savings). From 2026 they’ve been replaced by a single measure: super-depreciation (iperammortamento) 2026-2028, which MIMIT names “Nuovo Piano Transizione 5.0 - Iperammortamento”.
Two things change:
- The mechanism. No longer a tax credit to offset via the F24 form, but an uplift to the tax-deductible cost of the asset: for income tax purposes the cost is “worth more” than the actual spend, generating a larger deduction over the depreciation period.
- The scope. The new measure absorbs both the 4.0 logic (digital transformation) and the 5.0 logic (self-production/self-consumption of renewable energy). And, good news for digitalisation, software is eligible again: the intangible assets in Annexes IV and V qualify, provided they’re interconnected.
The GSE booking platform has been live since 12 June 2026, for investments made from 1 January 2026 to 30 September 2028.
The upshot is that in 2026, for fleet management software, there are two active levers: the Nuova Sabatini and super-depreciation 2026.
Nuova Sabatini: the financing lever
The Nuova Sabatini is the MIMIT scheme that cuts the cost of the financing you use to buy a capital asset, granting a contribution calculated on the interest portion. It’s refinanced with €650m for 2026-2027 and runs on a rolling window (no click day): applications are assessed in chronological order until resources run out.
The point that matters for digitalisation: eligible assets also include intangible assets — and therefore, under certain conditions, fleet management software. The condition that makes the difference is an accounting one: software qualifies when it’s capitalised as an intangible fixed asset, not when it’s a fee expensed through the income statement. We explain this in the article on the Nuova Sabatini and fleet management software; for the vehicle side, see the guide to the Sabatini on commercial vehicles.
Super-depreciation 2026: the tax lever
Super-depreciation grants an uplift to the deductible cost of the 4.0 asset, tiered by band: 180% up to €2.5m, 100% above €2.5m and up to €10m, 50% above €10m and up to €20m.
The change that affects fleets: software is eligible, provided it’s interconnected with the company’s production management system or supply network. A fleet management and telematics platform that connects vehicles and integrates data into company workflows can fall within this scope. We cover the technical conditions (interconnection, asset requirements) and the obligations in the article on super-depreciation 2026 and 4.0 software for fleets.
⚠️ In 2026 “Transizione 5.0” is no longer a separate measure on its own: its logic (investments paired with energy savings) has merged into super-depreciation. Be wary of articles that, in 2026, present the 4.0 credit and Transizione 5.0 as still-active, distinct tax credits — it’s a sign they aren’t up to date.
How to navigate it
In practice, for a fleet digitalisation investment in 2026:
- the Nuova Sabatini works on the financing (it cuts the interest) — useful if you buy the software on debt or lease and capitalise it;
- super-depreciation works on the tax deduction of the 4.0 asset — useful if the software meets the interconnection requirements;
- the two measures act on different planes and, within the EU State aid ceilings and the ban on double-funding the same cost, can in several cases be combined.
As always, the incentive is a factor, not the criterion: the choice of platform should be made on operational value and total cost, with the incentive as a lever that improves the case, not the reason for the purchase.
The bottom line
In 2026 the incentive picture for fleet software has simplified: the 4.0 credit and Transizione 5.0 have merged into a single measure, super-depreciation 2026-2028, which changes the mechanism (an uplift to the deductible cost) and brings software back among eligible assets. Alongside it remains the Nuova Sabatini, which works on the financing cost. Two levers, two different logics.
The first step isn’t choosing the incentive, but setting up the investment well: how it’s contracted, how it’s recognised in the accounts, whether it meets the 4.0 interconnection requirements. That assessment belongs to the accountant and the technician. If you’re evaluating a fleet management platform in this light, let’s talk: we can help you understand how Optivo fits into a digitalisation project, leaving the subsidised-finance side to you and your advisers.
Frequently asked questions
Does Transizione 5.0 still exist in 2026?
Not as a separate measure: from 2026 its logic (investments paired with energy savings) merged into the new super-depreciation 2026-2028, together with the 4.0 credit’s logic. MIMIT names the measure “Nuovo Piano Transizione 5.0 - Iperammortamento”. The GSE booking platform has been live since 12 June 2026.
Does the 4.0 tax credit still exist?
No, not in its previous form: from 2026 it’s replaced by super-depreciation, which works as an uplift to the deductible cost rather than a credit offset via F24. Software, excluded in the credit’s final years, is among the eligible assets if interconnected.
Which incentives can I use for fleet software?
The two levers active in 2026 are the Nuova Sabatini (on financing cost, for capitalised software) and super-depreciation 2026 (on the tax deduction, for interconnected 4.0 software). Conditions must be checked case by case with your accountant.
Can I combine Sabatini and super-depreciation?
In many cases yes, because they act on different components (financing on one side, the tax deduction on the other), but always within the EU State aid ceilings and the ban on double-funding the same cost. The calculation should be done with an adviser.
Official sources: MIMIT — Nuovo Piano Transizione 5.0 / Iperammortamento · MIMIT — Nuova Sabatini. The measure is governed by the 2026 Budget Law (Law 199/2025) and the implementing decrees of 7 May and 10 June 2026: rates, bands, technical requirements and deadlines must be checked in the version in force with your accountant and on the official portals before starting an application.