Lemnia qualifies where subscription SaaS cannot.

What is actually deducted, by investment amount.

The 2026 New Hyper-amortisation regime applies super-rates by bracket on the total eligible capital investment. The slider and the numeric field accept the figure the CFO is considering. The brackets compound: against €3M, 180% applies on the first €2.5M and 100% on the remaining €0.5M.

Three technical conditions, all required.

• Interconnection

  The asset exchanges data with the company information system over a documented protocol. An audit log of all exchanges, signed and time-stamped, is exportable on request.

• Automation

  The asset performs operations without continuous human intervention. The threshold is interpreted by the appraising engineer according to the sector.

• Industrial data integration

  The asset feeds and consumes the company's industrial data flow (ERP, MES, WMS) through a maintained integration, read-only or read-write at the company's choice.

Why SaaS subscriptions stay out.

Recurring cloud subscription fees are not depreciable capital assets. Under IAS 38 and the OIC framework, fees for hosted services are operating expenses: they do not enter the balance sheet as a depreciable capital good and so fall outside the 2026 New Hyper-amortisation scope.

Lemnia, bought once and running on the company's own hardware (T1 laptop, T2 LAN appliance or T3 sovereign on-prem GPU), is a depreciable capital asset and qualifies for the benefit. M365 Copilot, ChatGPT Enterprise and every cloud-LLM SaaS subscription on the market do not.

What stacks on top of the national rate.

Several Italian regions (Lombardia, Veneto, Emilia-Romagna, Piemonte) run digital-transition grants for SMBs that stack with the national hyper-amortisation, usually as non-repayable contributions on the same eligible investment. The combined effective subsidy can reach 65-75% of capex on the first bracket.

The detailed grant matrix per region is in publication. In the meantime, the company's accountant can match the Annex V documentation Lemnia produces against the regional bando the company is applying to.

What Lemnia hands to the appraising engineer.

• Interconnection log

  Every read and write Lemnia performs against the company's information systems, time-stamped, signed BLAKE3, exportable as a single PDF for the appraisal.

• Automation evidence

  Bench measurements of automated operations (OCR captures, voice queries, report generations) per scenario, with sample counts and confidence ranges.

• Integration map

  A schema of every connector, the protocol used, the credentials scope and the data direction, ready for the appraising engineer to attach to the perizia tecnica.

• Cost breakdown

  A decomposition of the hardware and software acquisition cost. The appraiser uses it to confirm the depreciable-asset classification under OIC 24.