Hyper-depreciation 2026: the New Transition 5.0 Plan
We support your company in evaluating solutions for Photovoltaic, storage, self-production from Renewable sources and 4.0 technologies, to seize the tax opportunities provided by the measure.*
*Page updated in June 2026, pending final publication of the implementing decree and related operating rules. Reference regulatory framework: Law No. 199 of 30 December 2025; Decree-Law No. 38 of 27 March 2026, converted with amendments by Law No. 88 of 22 May 2026; MIMIT-MEF implementing decree; Decree-Law No. 181 of 9 December 2023; ENEA Photovoltaic module register.
The advantages for your business
What it consists of
Hyper-depreciation 2026 is a tax relief provided by the 2026 Budget Law (Law 199/2025) for businesses that invest in new capital goods, 4.0 technologies and solutions for the self-production of Energy from Renewable sources. It is aimed at entities holding business income regardless of legal form, size and business sector that make investments within the territory of the Italian State. In practice, your company can deduct over time an amount higher than the cost incurred for the investment, reducing taxable income for IRES or IRPEF purposes. The measure does not apply for IRAP purposes.
How it works
| Investment amount | Increase |
|---|---|
| Up to €2.5 million | 180% |
| Over €2.5 million and up to €10 million | 100% |
| Over €10 million and up to €20 million | 50% |
The percentage changes based on the investment amount: up to €2.5 million, 180% applies, while 100% applies to the portion exceeding this threshold, and so on. Investments made from 1 January 2026 to 30 September 2028 are considered, if they concern assets allowed by the regulation and intended for production facilities in Italy. The benefit is not a direct contribution, but works as a tax advantage that increases the value of the investment recognized for depreciation or leasing purposes. Any possibility of cumulation with other investments must be assessed on a case-by-case basis.
Which investments are included
Photovoltaic systems and storage systems, such as BESS, are therefore included if they comply with the technical requirements provided by the regulation. For Photovoltaic, access to the tax relief also depends on the modules used, the system sizing and the maximum eligible costs.
How to access
Access to Hyper-depreciation 2026 takes place through the IT platform of the Gestore dei Servizi Energetici (GSE), according to the procedures provided by the implementing decree and the related operating rules. The possibility to use the benefit is linked to the completion of the investment, the entry into operation or interconnection of the assets and the positive outcome of the checks provided through the GSE.
Initial communication
Transmission of the company’s data, the planned investments and the information useful to identify the eligible assets.
Investment confirmation
Confirmation of the investment and certification of payment of at least 20% of the expected cost for the acquisition of the assets.
Path completion
Submission of the final documentation with the technical and accounting information required to verify the requirements of the measure.
Verify ZIP Code
Enter the ZIP code of the residence for which you want to activate the offer and check if you're eligible. If the result is positive, you can proceed with the subscription.
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