For tech-intensive investments the budget extends the hyper-amortisation measure, the size of which depends on the amount of the investment concerned (over certain  6  Calculations based on the BIMic microsimulation.
For a description of the model, see N. Curci, M. Savegnago and M. Cioffi (2017), ‘BIMic: the Bank of Italy microsimulation model for the Italian tax and benefit system’, Banca d’Italia, Questioni di Economia e Finanza (Occasional Papers), 394. 10  thresholds, the special treatment would be cancelled).