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.
The GSE platform is available, starting June 12, 2026, for the submission of preliminary notifications, the first step required to access the incentive.
The new hyper-amortization applies to investments completed between January 1, 2026, and September 30, 2028, in tangible and intangible 4.0 assets, as identified in the new Annexes IV and V to the 2026 Budget Law, as well as in new tangible assets intended for the self-production of energy from renewable sources for self-consumption.
Unlike previous tax credits, this measure does not result in a credit that can be used for offsetting via Form F24, but rather in an increase in the tax-deductible cost, to be claimed through a downward adjustment on the Redditi form.
Access to the incentive requires compliance with specific procedural and documentary requirements. The procedure specifically requires a prior notification, a subsequent confirmation of the investment, and a completion notification; periodic monitoring obligations are also required until the end of the benefit’s term.
The Studio remains available to assist companies in the preliminary assessment of investment eligibility, as well as in the proper management of the prior notification and subsequent required obligations.
