For years, in Italy, “VR” and “AR” have been labels used as shortcuts. Convenient, but insufficient when you talk about experiences where the digital lives in real space, with anchoring, occlusion, environmental understanding, and natural interaction.
Now there is an objective fact: in the Law of 30 December 2025, No. 199 (2026 Budget Law), Mixed Reality is explicitly mentioned as an autonomous acronym within “extended reality,” alongside AR/VR/XR.
Primary source: Gazzetta Ufficiale (text of Law 199/2025 and Annexes IV–V).
Where MR appears (legal text, not marketing)
The law updates the lists of eligible assets (“updated 4.0 assets”) through:
- Annex IV: tangible assets (hardware, devices, machinery, infrastructure).
- Annex V: intangible assets (software, platforms, applications).
1) Devices: wearable + communication + XR (AR/VR/MR/XR)
In Annex IV, among the devices for human–machine interaction, the regulation includes wearable devices, communication equipment between operator(s) and the production system, and extended reality devices (AR/VR/MR/XR).
2) XR software for realistic study of components and operations
In Annex V, the law includes extended reality software, systems, platforms, and applications (AR/VR/MR/XR) for the realistic study of components and operations (e.g., assembly), both in immersive contexts and in purely visual contexts.
What it means: MR is a technical category, not a synonym
Virtual Reality (VR): you replace the real world.
Augmented Reality (AR): you overlay elements onto the real world (often without strong spatial constraints).
Mixed Reality (MR): the digital cohabits with the real and interacts with it: spatial constraints, persistence, occlusion, natural interaction, context.
If a regulation places “AR/VR/MR/XR” within the same perimeter, it is recognizing a set of distinct technologies and use cases, treated as tools for production and simulation, not as mere entertainment.
The fiscal context: why this mention matters
The mention of MR sits within a framework that makes investments eligible in:
- new tangible capital goods (Annex IV) and intangible assets (Annex V) under the updated “4.0” lists;
- new tangible capital goods instrumental to business activities aimed at self-producing energy from renewable sources for self-consumption.
Investments must be carried out between 1 January 2026 and 30 September 2028. The increased cost, at the maximum rate, can reach 180% (with a tiered logic).
Useful institutional resources (Transition 4.0 context): MIMIT – Tax credit for investments in capital goods.
Technical reading (non-institutional, but useful for an operational summary): PwC TLS – 2026 Budget Law updates.
Practical implications: what changes for companies and MR projects
- Clearer procurement: MR is an acronym written into the law, therefore easier to justify in documents, specifications, and investment plans.
- More precise scoping: XR devices and software enter updated eligible lists (Annexes IV–V). The focus is on operator–production system interaction and realistic study of components/operations.
- Less ambiguous terminology: when a company talks about MR, it is not necessarily using a generic label; there is a regulatory reference that distinguishes it from AR and VR.
Summary
- For the first time, an Italian law explicitly cites Mixed Reality (MR).
- "MR" appears in Annexes IV (tangible assets) and V (intangible assets) within extended reality AR/VR/MR/XR.
- The framework concerns updated 4.0 investments and energy self-production for self-consumption, with a 2026–2028 window and an increase up to 180% (tiered).
Note: this article is informational. For practical application and compliance (interconnection, sworn appraisals, documentation), a verification with tax and technical consultants is always required.
By Federica Riu