The implementing decree for theHyper-depreciation 2026, relating to investments made between 1 January 2026 and 30 September 2028, was signed on 4 May 2026 by the Minister of Enterprise and Made in Italy in agreement with the Minister of Economy.

In summary, the key points of the measure:

1. Confirmation of the Three-Step Access Procedure

Access to the benefit is exclusively through the IT platform of the GSE following a mandatory procedure:

• Advance notice: Sending identification data and the amount of the planned investments.
• Confirmation communication: Must be submitted within 60 days of the GSE's positive outcome, certifying payment of a deposit equal to at least 20% of the cost of the goods. For goods under financial leasing, compliance is considered fulfilled with the signing of the contract and the purchase order by the leasing company.
• Completion Notice: To be submitted after the interconnection of the assets and in any case by November 15, 2028.

2. Rates and Use

The increase in the acquisition cost is structured into three annual instalments:

• 180% for investments up to 2,5 million euros.
• 100% for the amount between 2,5 and 10 million euros.
• 50% for the amount between 10 and 20 million euros.

The benefit starts from the tax period in which the completion notification is sent, provided that the asset entered into operation in the same financial year.

3. Main News and Obligations

• SaaS Software: The explicit reference to the admissibility of software used in as-a-service mode disappears.
• Annual Monitoring: Introduction of two periodic communications (by January 20 and June 30 of each year) to monitor public spending and the repayment plan.
• Documentation: A certified technical appraisal (issued by engineers, industrial experts, or accredited bodies) and accounting certification are required. Self-declaration is not permitted.
• Renewable energy: Investments in energy-efficient storage systems (BESS) are tied to the purchase of new energy generation systems and are proportionate to them.

For the tangible and intangible assets listed in Annexes IV and V, the purchase of "made in EU" technologies is no longer required, while the requirement for photovoltaic panels remains unchanged. These can only be chosen from those registered in the ENEA register under letters b) and c).

It will be necessary to wait for the publication of the official forms and the opening of the platform for submitting communications.

📩 For more information: info@iniziativa.cc