BONUSES AND INCENTIVES

ITALIAN BUSINESS BONUSIS AND INCENTIVES - 2026

New Transition 5.0 Plan

Incentive dedicated to companies investing in digitalization and energy efficiency, including self-production from renewable sources.

Mechanism: The 2026 Budget Law has reshaped the measure, transforming it into an enhanced depreciation (super-depreciation) for IRES and IRPEF purposes (replacing the previous tax credit).

Condition: The photovoltaic system must be part of an overall project that reduces the energy consumption of the production facility.

Nuova Sabatini Green

A financial support instrument aimed at easing access to bank credit or leasing for the purchase of corporate photovoltaic systems.

Incentive: An equipment grant calculated on an annual interest rate of 3.575% for financing up to 5 years (for amounts between €20,000 and €4 million). In 2026, the grant from the Ministry is disbursed in a single lump-sum payment. It is fully cumulative with the Transition 5.0 enhanced depreciation.

FER X Decree

Approved by the European Commission with an allocation of 23 billion euros for Italy, it regulates the new long-term support system (20 years) via two-way Contracts for Difference (CfD).

Systems under 1 MW: Direct access without going through competitive auction procedures, with reference tariffs defined by ARERA.

Systems over 1 MW: Access subject to competitive auction procedures managed by the GSE, with stringent requirements related to cybersecurity, supply chain resilience, and the project's execution viability.

Reverse Charge Mechanism

A tax simplification measure confirmed and valid throughout 2026 (with an expiration date set for December 31, 2026). It allows the purchasing company to avoid physically paying the VAT on the invoice to the supplier/EPC for the installation of the panels. This prevents the business from having to advance massive liquidity and wait for long VAT credit refund or offset processing times.

Renewable Energy Communities

Industrial and commercial entities can act as "producers" by feeding the excess power of their own system into a local REC. The GSE recognizes an incentive tariff on virtually shared energy with other members of the community for 20 years, maximizing the financial return of large C&I plants, even on shares not self-consumed on-site.

Temporary, Local, and Regional Incentives

Alongside the structural measures of the State, there are specific regional grants, non-repayable subsidies (also linked to European funds such as the ROP ERDF), or temporary incentives allocated by individual local administrations to support the energy transition of private individuals and businesses. Fund availability, access criteria, and aid percentages vary significantly from region to region and are tied to limited time windows.