Please note: this incentive applies exclusively to businesses registered and operating in Italy.

Purchasing a professional rotating oven in 2026 is a concrete tax opportunity for Italian companies. Under the Piano Transizione 4.0, Italian businesses can access a tax credit of up to 40% of the value of the qualifying capital asset, significantly reducing the effective cost of the investment.

Ceky rotating ovens — gas, wood, and the MX Line — qualify for the incentive, provided they meet the interconnection requirements set out by the regulation.

What is the 2026 Tax Relief

The benefit, originally known as "Iperammortamento" and now operating as the Industry 4.0 capital goods tax credit, allows businesses to deduct a percentage of the cost of professional machinery and equipment purchased during the year from their tax bill.

Unlike a standard tax depreciation, this is a direct credit — a reduction of taxes owed, not merely a cost deduction.

How much can you recover

The applicable tax credit percentages in 2026 vary by investment amount:

  • Up to €2.5 million: tax credit of 40%
  • From €2.5 to €10 million: tax credit of 20%
  • From €10 to €20 million: tax credit of 10%

For the vast majority of pizzerias and food service businesses, the investment falls within the first bracket — meaning four euros back for every ten spent on the oven.

Which Ceky ovens qualify

Not all ovens automatically qualify. To access the Industry 4.0 tax credit, the asset must be interconnected to the company's management system (ERP, MES or equivalent) as required by Annex A of Law 232/2016.

The Ceky models that meet the requirements are:

  • Gas Rotating Oven — digital temperature control, connectable interface
  • Wood Rotating Oven — versions with electronic control panel and parameter monitoring
  • MX Line — hybrid technology with integrated digital management

How it works in practice

1. Order and payment

The incentive applies to assets ordered and accepted by 31 December 2026, with delivery possible by 30 June 2027. A deposit of at least 20% of the price by year-end is sufficient.

2. Interconnection

By the date of first use, the oven must be effectively interconnected to the company's management system. Ceky provides the technical documentation and support for activation.

3. Technical report or declaration

For assets worth more than €300,000, a sworn technical report from a registered engineer is required. For lower amounts, a declaration signed by the legal representative is sufficient.

4. Using the credit

The accrued tax credit is used via F24 offset, in three equal annual instalments starting from the year the asset enters service.

Practical example

For a qualifying asset with a list price of €20,000, a tax credit of €8,000 (40%) accrues, usable over three years: approximately €2,667 per year. The effective cost of the asset drops to €12,000.

Contact Ceky to receive a personalised quote and verify the eligibility of your chosen model. Our sales team supports you from order through to preparation of the tax credit documentation.