One of the main innovations in the 2026 budget law is the introduction of a new and enhanced tax measure for the dual digital and ecological transition, aimed at businesses with business income that invest in new capital goods.
The goal is to encourage innovation and self-consumption of energy from renewable sources.
The characteristics of the new incentive:
- Eligible Investments:
- Tangible and intangible capital goods 4.0 (Annexes A and B Law 232/2016) interconnected.
- Capital goods for self-generation of energy from renewable sources and storage for self-consumption, including specific photovoltaic modules.
- Tax Cost Increase (Basic Rate):
- 180% for investments up to 2,5 million euros.
- 100% for investments over 2,5 million and up to 10 million euros.
- 50% for investments over 10 million and up to 20 million euros.
- Super-Increase (Green/Energy Efficiency) for investments aimed at reducing energy consumption of the production structure (minimum 3%) or of processes (minimum 5%) the rates increase:
- at 220% for the bracket up to 2,5 million euros;
- at 140% for the bracket above 2,5 million and up to 10 million euros;
- 90% for the range above 10 million and up to 20 million euros
Key Conditions:
- Period: Investments made from January 1, 2026 to December 31, 2026 (or until June 30, 2027, with accepted order and 20% down payment by December 31, 2026).
- Requirements: It will be necessary to send specific communications and certifications electronically via a GSE platform to access the benefit.
An opportunity to give a decisive boost to digital and green investments.
For more information: info@iniziativa.cc
