5.0 incentives and pharmacies: an opportunity to seize
The pharmaceutical sector is undergoing an increasingly rapid transformation process, driven by technological innovation and the need to optimize operational management.
In this context, the Transition Plan 4.0 and 5.0 for 2026 represents an important opportunity for pharmacies that want to invest in automation and digitalization, improving efficiency and reducing operating costs.
Thanks to the tax incentives provided for by the legislation, a super-deduction (hyper-depreciation) ranging from 180% to 220% is available for the purchase of machinery and innovative technologies, including our automated warehouses for pharmacies. These systems make it possible to improve stock management, optimize space and shorten dispensing times for medicines, perfectly meeting the needs of a modern pharmacy.
In this article, we take a closer look at the incentives available and the benefits of adopting an automated warehouse as a strategic solution for the future of the pharmacy.
The Transition Plan 4.0 and 5.0 for 2026 and opportunities for pharmacies
The Transition Plan 4.0 and 5.0, introduced with the 2026 Budget Law, is the evolution of the previous Transition Plan 4.0 and 5.0 and aims to encourage investment in digitalization, automation and energy efficiency.
Benefits and incentives for pharmacies
The incentive consists of an extra-accounting increase in the acquisition cost from 180% to 220% for investments made in 2026 (or by 30 June 2027, with order and a 20% deposit paid by 2026). The amount of the tax credit varies according to the size of the investment and the energy savings achieved.
The “base” rates of the super-deduction are:
- 180% for investments up to €2.5 million;
- 100% for the portion between €2.5 and €10 million;
- 50% for the portion between €10 and €20 million.
For green investments that lead to a reduction in energy consumption (at least 3% for the building or 5% for the process), the rates are further increased:
- 220% for investments up to €2.5 million,
- 140% for the portion between €2.5 and €10 million,
- 90% for the portion between €10 and €20 million.
It is important to underline that, in the case of replacing a robotic warehouse that has been depreciated for at least 24 months, it is possible to access a simplified procedure that avoids measuring the energy savings while still obtaining a 220% rate.
Bertero Technologies offers preferential terms to customers who wish to upgrade or replace their system with a latest-generation one.
How to access the incentive
Where requested, Bertero Technologies can support pharmacies throughout all the steps required to obtain the incentives, from submitting the application through to any certifications attesting to a reduction in consumption. It is important to remember that:
- Operational management is entrusted to the GSE (Gestore dei Servizi Energetici – Energy Services Manager), with procedures to be defined in an implementing decree.
- The incentive is cumulative with other contributions such as, for example, Legge Sabatini and the single SEZ.
Deadlines
Pay close attention to the timing for applying for the incentives: in order to benefit from the relief, the robot must be installed and interconnected by 2026 or, subject to payment of a deposit of at least 20%, by 30 June 2027.
Why invest in our automated warehouses
Bertero robotic warehouses are a strategic investment for pharmacies that want to improve operational efficiency and access the incentives provided by the 2026 Transition Plan 4.0 and 5.0.
Main benefits
- Optimized stock management: fewer errors, greater accuracy in monitoring medicines and expiry dates always under control.
- Automation of the dispensing process: shorter waiting times for customers and smoother day-to-day operations.
- Space maximization: compact solutions that make the best use of the space available in the pharmacy.
- Energy efficiency: lower consumption thanks to innovative systems designed to optimize the use of resources.
- Integration with the pharmacy’s management systems: synchronization with the software in use for a more efficient workflow.
The 2026 Budget Law, with its Transition Plan 4.0 and 5.0, offers a major opportunity for pharmacies that want to modernize and improve their operational efficiency. Thanks to tax incentives, it is possible to invest in advanced technological solutions, such as our robotic warehouses for pharmacies, while reducing costs and optimizing processes.