Hyper-depreciation: the first phase of applications via GSE is now underway
In light of the MIMIT Directorial Decree of June 10, 2026, the first operational phase of the new hyper-amortization program begins. This measure, introduced by the 2026 Budget Law for investments made starting in 2026, is designed to effectively replace the previous Tax Credits 4.0 and Transition 5.0.