The 2026 budget law (L. 199/2025, paragraphs 427–436) replaced the exhausted Transizione 5.0 credit with a super-depreciation. Businesses buying Industry 4.0 equipment or renewable self-production plants with storage between 1 January 2026 and 30 September 2028 deduct 180 % of the cost up to €2.5 million, 100 % between €2.5 and €10 million and 50 % between €10 and €20 million for IRES purposes. The implementing decree of 7 May 2026 and DL 38/2026 removed the EU-origin requirement for general equipment, but not for photovoltaics: only modules under article 12(1)(b) and (c) of DL 181/2023 qualify — EU-made cells with at least 23.5 % cell efficiency, or EU-made bifacial heterojunction or tandem modules with at least 24 %. Capacity may not exceed 105 % of the site's average annual consumption; batteries storing the plant's output are eligible.
The procedure runs on the GSE portal: preventive communications since 12 June 2026, confirmations (within 60 days, with a 20 % advance paid) since 21 July, completion communications since 15 October 2026 (MIMIT decree of 14 October), final completion deadline 15 November 2028. By mid-October about 22,000 bookings worth some €7 billion had been filed.
For installers: check the ENEA module register before quoting, stock EU-cell modules and document efficiency and origin on the invoice — a standard Asian module disqualifies the whole PV asset.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
