TAX INCENTIVES
FOR PROFESSIONAL
DRONES
In 2026 there are concrete tools that significantly reduce the effective cost of an enterprise drone. Iper Ammortamento, Nuova Sabatini, operational leasing and tax credits: all available measures in one complete guide — exclusive to companies operating in Italy.
by combining available measures
measures
measures
extended to
IPER
AMMORTAMENTO
Industry 4.0 Transition Plan · 2026 Budget Law · Super-deduction on capital goods — Italy only
A super tax deduction on the cost of the asset: this is not a tax credit but a direct reduction of the IRES/IRPEF taxable base. The higher your tax rate, the greater the effective net saving. Enterprise UAS drones with Industry 4.0 connectivity qualify as eligible assets, classified as remote monitoring, control and data collection systems.
Regulatory note 2026: The final implementing decree is still being finalised. Please verify with your tax advisor before filing your tax return.
The asset must be interconnected with company information systems (ERP, management software, data platform). DJI Enterprise drones with DJI FlightHub 2, DJI Terra or third-party systems meet this requirement. A declaration by the legal representative or a sworn technical appraisal is required.
DroneBase provides full Industry 4.0 technical documentationNUOVA
SABATINI
Italian D.L. 69/2013 and subsequent extensions · Refinanced 2025–2029 · Simple and immediate financial leverage
A non-repayable grant covering loan interest on financing or leasing taken out to purchase drones, machinery and technology. The practical result is that the financing costs you almost nothing. It is the measure with the simplest process: almost universally applicable, activated directly through a partnered bank with minimal bureaucracy.
Immediate financial leverage — easiest application processOPERATIONAL
LEASING
Art. 102 TUIR · Grenke · 100% deductible payments in the year · Compatible with PA and MePa procurement
With operational leasing, monthly payments are fully deductible as an operating cost (Art. 102 TUIR) in the year they are incurred, with no multi-year depreciation to manage. Zero capital tied up, zero upfront payment. The drone stays technologically current with the option to upgrade at the end of the contract.
100% deductible in the year — zero capital lock-upTRANSITION
PLAN 5.0
Italian D.L. 19/2024 · Tax credit for assets that reduce the energy consumption of the production unit
Tax credit for capital assets that contribute to the reduction of energy consumption of the production unit. Drone systems used for infrastructure inspection, precision agriculture and environmental monitoring qualify because they replace high-consumption processes (vehicles, helicopters, physical site visits) with efficient operations.
Drone as a corporate energy-saving toolSPLIT PAYMENT
& PA PROCUREMENT
Art. 17-ter DPR 633/72 · MePa / CIG · DroneBase is an approved operator on the Italian Public Administration Electronic Market
Italian public bodies subject to split payment (Art. 17-ter DPR 633/72) pay VAT directly to the tax authority rather than to the supplier. For PA purchases, simply provide the IPA Unique Office Code and the relevant CIG at the time of order. DroneBase issues electronic invoices with the PA tax code.
Provide IPA Code + CIG at checkoutDroneBase is an approved MePa operator. Public bodies can purchase enterprise drones and UAS systems through simplified procedures without launching full tender processes below certain thresholds. Ideal for Law Enforcement, Fire Brigades, Civil Protection and Municipalities.
PA purchases below threshold — no public tender requiredR&D TAX
CREDIT
Art. 1 cc. 200-202 L. 160/2019 · Extended to 2031 · Drones for R&D, technological innovation and design
Companies using drones for research and development, technological innovation or design activities can access a tax credit on eligible expenses, including hardware, software and related services. Applicable to sectors such as precision agriculture, environmental monitoring, infrastructure inspection R&D, mapping and topographic surveying.
COMBINED
STRATEGY
The two main measures operate at different levels and stack without interference.
The two measures operate at different levels (tax and financial) and combine without interference. On a DJI Matrice 4T at €20,000: with Iper Ammortamento (IRES 24%) the additional deduction is worth approximately €8,640. With the Sabatini on the financing, you further reduce the cost of credit.
Estimated total saving: €10,000–12,000 on the initial investment. Adding Grenke operational leasing, the cost becomes a fully deductible monthly payment — ideal for companies that do not want to tie up capital.
ALL
MEASURES
Status, type of benefit and application complexity at a glance.
| Measure | Benefit type | Amount | Validity | Complexity |
|---|---|---|---|---|
| Iper Ammortamento | IRES/IRPEF super-deduction | +180% / 100% / 50% | 2026 (being finalised) | Medium — 4.0 appraisal required |
| Nuova Sabatini | Non-repayable interest grant | Near-zero financing cost | Until 2029 | Low — streamlined process |
| Grenke Operational Leasing | 100% payment deductibility | 100% operating cost | Always available | Low — no depreciation needed |
| Transition Plan 5.0 | Energy tax credit | 35–45% | 2024–2025 (check extension) | High — energy certification required |
| R&D / Innovation Tax Credit | Tax credit on R&D expenses | 5–10% | Extended to 2031 | Medium — reporting required |
| Split Payment / MePa PA | Special VAT regime + PA procurement | — | Permanent | Low — PA tax data only |
