Transition 4.0: What's New for the HoReCa Sector in the 2026-2028 Three-Year Period
The Transition Plan 4.0 has been renewed for the three-year period 2026-2028, confirming its position as a strategic tool for the technological modernization of businesses in the HoReCa sector. The new provisions introduce significant opportunities for bars, restaurants, hotels, ice cream parlors, and pastry shops looking to invest in next-generation professional equipment.
Tax Credit for Capital Goods 4.0
The tax credit for the purchase of tangible capital goods 4.0 is confirmed with differentiated rates:
- 20% for investments up to €2.5 million - ideal for small and medium-sized businesses in the HoReCa sector
- 10% for investments between 2.5 and 10 million euros
- 5% for investments between 10 and 20 million euros
This measure represents a concrete opportunity to renew the fleet with technologically advanced equipment. which guarantee energy efficiency, connectivity and automation of production processes.
Which Equipment Is Included in Plan 4.0?
For the HoReCa sector, the Transition Plan 4.0 includes equipment featuring interconnection and automated integration features, including:
- Ice cream and pastry machines with digital control systems and remote monitoring
- Professional ovens with IoT technology and advanced programming
- Intelligent blast chillers and cold rooms with automated temperature management
- Mixers and planetary mixers with digital interfaces and traceability of production cycles
- Sous-vide cooking systems and catering equipment 4.0
Discover our selection of 4.0 certified professional equipmentfor ice cream parlors, pastry shops and restaurants.
Technical Requirements and Documentation
To access the tax credit, the equipment must meet the requirements set out in Annex A of the Budget Law, with particular reference to:
- Control via CNC or PLC
- Interconnection to factory IT systems
- Automated integration with the logistics system
- Simple and intuitive human-machine interface
- Compliance with the latest safety and energy efficiency parameters
It is essential to request a certified technical report or self-certification from the supplier (for goods costing less than €300,000) attesting to compliance with Industry 4.0 requirements.
How to Access the Tax Credit
The process for benefiting from the tax credit includes:
- Make the investment in new capital goods by December 31, 2028
- Obtain certified technical documentation
- Communicate the investment to MIMIT via a dedicated platform
- Using the credit as a compensation via the F24 form
Competitive Advantages for the HoReCa Sector
Investing in technology 4.0 means:
- Reduce operating costs through energy efficiency and predictive maintenance
- Improving quality through standardized and repeatable processes
- Complete production traceability for HACCP compliance and food regulations
- Competitiveness on the market with excellent products made with cutting-edge technologies
Conclusions
The Transition 4.0 Plan for the three-year period 2026-2028 represents a strategic opportunity for HoReCa companies looking to grow and innovate. Investment in certified professional equipment Not only does it provide access to significant tax benefits, but it also guarantees a qualitative leap in terms of productivity, sustainability, and competitiveness.
Contact us for a personalized consultation and discover which 4.0 equipment is best suited to the needs of your ice cream, pastry, and professional catering business.