Nuovo Piano Transizione 5.0 - Iperammortamento

Form of support

• Tax incentives

Benefit and conditions

An increase in the tax-deductible cost through depreciation or lease payments. This is neither an F24 tax credit nor a cash grant, and is distinct from previous Transition regimes.

Complete fact sheet

Territory

Italy

Applicants

Businesses investing in technological and digital transformation (new capital goods listed in Annexes IV and V to Law 199/2025, interconnected) or in new tangible assets for self-generation of renewable energy for self-consumption, including storage systems, under the conditions of the rules.

Application procedure

Communications through the GSE platform under the instrument’s procedure, including booking, investment confirmation stating the down payment needed to reach 20% of the acquisition cost of each asset, and subsequent communications on progress and completion. A sworn technical appraisal and an accounting certification; benefit used through an off-book tax deduction of the higher depreciation allowances or finance lease instalments.

Edition / applicable period

New Transition 5.0 Plan: investments from 1 January 2026 to 30 September 2028; verify the project requirements.

Tax regime applicability

Verify applicability to the project and tax period; classification does not certify entitlement.

Informative fact sheet. Eligibility and possible combinations depend on the project, applicable rules and verification of the requirements.