Refrigeration investments: the role of hyper-depreciation in 2026

With the entry into force of the new tax relief package for 2026, the hyper-depreciation tool to encourage investments in capital goods returns to the forefront. In the commercial and industrial refrigeration sector, this measure represents a concrete opportunity to modernize systems, increase efficiency, and support the transition to higher-performance and more sustainable technologies .

For a supply chain faced with increasingly stringent regulations on efficiency and environmental impact, hyper-depreciation can become a key element in investment planning.

How hyper-depreciation works in the refrigeration context

Hyper-depreciation allows businesses to obtain a greater tax deduction for the purchase cost of capital goods, increasing the deductible portion compared to the actual value incurred. In practice, a higher percentage of the purchase cost can be deducted from taxable income , thus reducing the overall tax burden associated with investments.

In the refrigeration sector, this tool can provide significant support for the purchase of new machinery, components, and technologies that improve energy efficiency, reduce consumption, and comply with the environmental sustainability criteria imposed by new technical and regulatory directives. Hyper-depreciation, therefore, not only encourages technological upgrades but can also contribute to the operational competitiveness of companies throughout the entire life cycle of the system.

Concrete benefits for the HVAC/R supply chain

From an operational standpoint, the 2026 hyper-depreciation scheme brings tangible benefits to refrigeration designers, installers, and operators:

• Greater accessibility to investments : the possibility of deducting a greater portion of tax revenue reduces the economic impact of purchasing new high-efficiency systems or components.
• Renewal of the plant fleet : promotes the replacement of obsolete equipment with more efficient and technologically advanced solutions, reducing energy consumption and indirect emissions.
• Incentive for modernization : supporting the introduction of digitalized systems, process automation and advanced control tools makes plants more reliable, high-performance and easier to manage.

These benefits are reflected not only in tax management but also in the planning of plant interventions, allowing companies to align more quickly with emerging regulatory requirements and respond to market demands for more sustainable and efficient solutions.

Sustainability and competitiveness in the medium term

In a context where energy efficiency and sustainability are increasingly key criteria in investment decisions, the 2026 hyper-depreciation program presents itself as a strategic support tool. Planning targeted interventions today, with a favorable fiscal horizon, means creating the conditions for long-term competitiveness and greater operational resilience.

For the commercial and industrial refrigeration sector, adopting a proactive approach to hyper-depreciation can result in more efficient systems, lower operating costs, and a better ability to adapt to ongoing regulatory and technological changes.