The Transizione 5.0 tax credit stopped accepting new bookings when MIMIT declared its resources exhausted by directorial decree of 6 November 2025. Requests already filed were kept on a waiting list, and firms that had received the GSE 'comunicazione di regolarità tecnica' without funding became the so-called 'esodati'.
On 31 October 2026 minister Adolfo Urso signed the decree that settles their position: about €197.7 million in non-repayable grants, split into €57.7 million for 2026, €80 million for 2027 and €60 million for 2028, paid in annual instalments proportional to available funds. Roughly €140 million relates to renewable self-consumption plants including storage, the rest to the required certifications. The grant is capped at the Transizione 5.0 benefit due on the same expenses and is not taxable income. The decree does not reopen the plan: only expenses already linked to the excluded applications qualify, and a later directorial decree will set the application procedure.
For installers: customers with 2024–2025 Transizione 5.0 files should watch for MIMIT's beneficiary list and the application window; new corporate PV projects should instead use the 2026 iperammortamento (180 % super-depreciation) with EU-made modules.
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.
