It replaces the Transizione 5.0 tax credit, whose booking deadlines have closed and whose resources have been exhausted since 6 November 2025. It consists of an uplift in cost recognised for tax purposes only, for the calculation of depreciation and leasing instalments: 180% up to EUR 2.5 million, 100% from EUR 2.5 to 10 million, 50% from EUR 10 to 20 million. Eligible assets are interconnected tangible and intangible assets for technological and digital transformation, and new plant for the self-production of energy from renewable sources for own consumption (including storage, within 105% of average annual requirements). Access is through booking on the GSE platform, with sworn technical appraisals and accounting certifications.
All undertakings resident in Italy and permanent establishments in Italy, irrespective of legal form, sector, size and tax regime (according to the MIMIT sheet).
The MIMIT sheet does not formally exclude agriculture, but since this is an uplift in depreciation the specialised tax press points out that agricultural undertakings which determine their income on a cadastral/agrarian basis (reddito agrario) and taxpayers under flat-rate regimes remain in practice excluded: for these the benefit cannot be used. It is therefore usable above all by agro-industrial limited companies and by agricultural undertakings under ordinary accounting that determine business income analytically. A point to be confirmed with the implementing decree/administrative practice.
Verified on mimit.gov.it: the GSE booking platform has been open since 12/06/2026; investments may be made from 01/01/2026 to 30/09/2028. The MIMIT page for the old Piano Transizione 5.0 explicitly states that the deadlines for submitting applications are closed and refers to the new Iperammortamento. The exclusion of agricultural undertakings taxed on a cadastral income basis has NOT been verified against an institutional source (it does not appear on the MIMIT page): it is reported by the specialised tax press and must be confirmed.
Every piece of information on this page was read on 27 August 2026 from the pages below. Where they disagree, the managing body’s document prevails.
agevolazione fiscaleautoproduzione ferdigitalizzazioneefficienza energetica
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