{"id":4007,"date":"2026-06-11T16:14:44","date_gmt":"2026-06-11T16:14:44","guid":{"rendered":"https:\/\/www.studiodeiure.it\/?p=4007"},"modified":"2026-06-11T16:34:49","modified_gmt":"2026-06-11T16:34:49","slug":"hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway","status":"publish","type":"post","link":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/","title":{"rendered":"Hyper-depreciation: the first phase of applications via GSE is now underway"},"content":{"rendered":"\n<p>In light of the MIMIT Directorial Decree of June 10, 2026, the first operational phase of the <strong>new hyper-amortization<\/strong> 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.<\/p>\n\n\n\n<p>The GSE platform is available, starting June 12, 2026, for the <strong>submission of preliminary notifications<\/strong>, the first step required to access the incentive.<\/p>\n\n\n\n<p>The new hyper-amortization applies to investments completed between <strong>January 1, 2026, and September 30, 2028, <\/strong>in <strong>tangible and intangible 4.0 assets<\/strong>, as identified in the new Annexes IV and V to the 2026 Budget Law, as well as in <strong>new tangible assets intended for the self-production of energy from renewable sources for self-consumption<\/strong>.<\/p>\n\n\n\n<p>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 <strong>increase in the tax-deductible cost<\/strong>, to be claimed through a downward adjustment on the Redditi form.<\/p>\n\n\n\n<p>Access to the incentive requires compliance with specific <strong>procedural and documentary requirements<\/strong>. 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\u2019s term.<\/p>\n\n\n\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,22],"tags":[],"class_list":["post-4007","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Hyper-depreciation: the first phase of applications via GSE is now underway - Studio Deiure<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hyper-depreciation: the first phase of applications via GSE is now underway - Studio Deiure\" \/>\n<meta property=\"og:description\" content=\"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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/\" \/>\n<meta property=\"og:site_name\" content=\"Studio Deiure\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-11T16:14:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-11T16:34:49+00:00\" \/>\n<meta name=\"author\" content=\"Studio Deiure\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Studio Deiure\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/\"},\"author\":{\"name\":\"Studio Deiure\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#\/schema\/person\/1324d689e9b339e6490015fe952cd89d\"},\"headline\":\"Hyper-depreciation: the first phase of applications via GSE is now underway\",\"datePublished\":\"2026-06-11T16:14:44+00:00\",\"dateModified\":\"2026-06-11T16:34:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/\"},\"wordCount\":234,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#organization\"},\"articleSection\":[\"Blog\",\"Blog\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/\",\"url\":\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/\",\"name\":\"Hyper-depreciation: the first phase of applications via GSE is now underway - Studio Deiure\",\"isPartOf\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#website\"},\"datePublished\":\"2026-06-11T16:14:44+00:00\",\"dateModified\":\"2026-06-11T16:34:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.studiodeiure.it\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Hyper-depreciation: the first phase of applications via GSE is now underway\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#website\",\"url\":\"https:\/\/www.studiodeiure.it\/en\/\",\"name\":\"Studio Deiure\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#organization\"},\"alternateName\":\"Deiure\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.studiodeiure.it\/en\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#organization\",\"name\":\"Studio Deiure\",\"alternateName\":\"Deiure\",\"url\":\"https:\/\/www.studiodeiure.it\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.studiodeiure.it\/wp-content\/uploads\/2023\/06\/cropped-favicon-deiure.png\",\"contentUrl\":\"https:\/\/www.studiodeiure.it\/wp-content\/uploads\/2023\/06\/cropped-favicon-deiure.png\",\"width\":512,\"height\":512,\"caption\":\"Studio Deiure\"},\"image\":{\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#\/schema\/person\/1324d689e9b339e6490015fe952cd89d\",\"name\":\"Studio Deiure\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.studiodeiure.it\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6dee2c7dc655f3dc8009c18d5cd8b44c763c778eddcfad48beeac97405cb1c86?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6dee2c7dc655f3dc8009c18d5cd8b44c763c778eddcfad48beeac97405cb1c86?s=96&d=mm&r=g\",\"caption\":\"Studio Deiure\"},\"url\":\"https:\/\/www.studiodeiure.it\/en\/author\/studiodeiure\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hyper-depreciation: the first phase of applications via GSE is now underway - Studio Deiure","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/","og_locale":"en_US","og_type":"article","og_title":"Hyper-depreciation: the first phase of applications via GSE is now underway - Studio Deiure","og_description":"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.","og_url":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/","og_site_name":"Studio Deiure","article_published_time":"2026-06-11T16:14:44+00:00","article_modified_time":"2026-06-11T16:34:49+00:00","author":"Studio Deiure","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Studio Deiure","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#article","isPartOf":{"@id":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/"},"author":{"name":"Studio Deiure","@id":"https:\/\/www.studiodeiure.it\/en\/#\/schema\/person\/1324d689e9b339e6490015fe952cd89d"},"headline":"Hyper-depreciation: the first phase of applications via GSE is now underway","datePublished":"2026-06-11T16:14:44+00:00","dateModified":"2026-06-11T16:34:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/"},"wordCount":234,"commentCount":0,"publisher":{"@id":"https:\/\/www.studiodeiure.it\/en\/#organization"},"articleSection":["Blog","Blog"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/","url":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/","name":"Hyper-depreciation: the first phase of applications via GSE is now underway - Studio Deiure","isPartOf":{"@id":"https:\/\/www.studiodeiure.it\/en\/#website"},"datePublished":"2026-06-11T16:14:44+00:00","dateModified":"2026-06-11T16:34:49+00:00","breadcrumb":{"@id":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.studiodeiure.it\/en\/blog\/hyper-depreciation-the-first-phase-of-applications-via-gse-is-now-underway\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.studiodeiure.it\/en\/"},{"@type":"ListItem","position":2,"name":"Hyper-depreciation: the first phase of applications via GSE is now underway"}]},{"@type":"WebSite","@id":"https:\/\/www.studiodeiure.it\/en\/#website","url":"https:\/\/www.studiodeiure.it\/en\/","name":"Studio Deiure","description":"","publisher":{"@id":"https:\/\/www.studiodeiure.it\/en\/#organization"},"alternateName":"Deiure","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.studiodeiure.it\/en\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.studiodeiure.it\/en\/#organization","name":"Studio Deiure","alternateName":"Deiure","url":"https:\/\/www.studiodeiure.it\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.studiodeiure.it\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.studiodeiure.it\/wp-content\/uploads\/2023\/06\/cropped-favicon-deiure.png","contentUrl":"https:\/\/www.studiodeiure.it\/wp-content\/uploads\/2023\/06\/cropped-favicon-deiure.png","width":512,"height":512,"caption":"Studio Deiure"},"image":{"@id":"https:\/\/www.studiodeiure.it\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.studiodeiure.it\/en\/#\/schema\/person\/1324d689e9b339e6490015fe952cd89d","name":"Studio Deiure","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.studiodeiure.it\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6dee2c7dc655f3dc8009c18d5cd8b44c763c778eddcfad48beeac97405cb1c86?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6dee2c7dc655f3dc8009c18d5cd8b44c763c778eddcfad48beeac97405cb1c86?s=96&d=mm&r=g","caption":"Studio Deiure"},"url":"https:\/\/www.studiodeiure.it\/en\/author\/studiodeiure\/"}]}},"_links":{"self":[{"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/posts\/4007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/comments?post=4007"}],"version-history":[{"count":8,"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/posts\/4007\/revisions"}],"predecessor-version":[{"id":4019,"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/posts\/4007\/revisions\/4019"}],"wp:attachment":[{"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/media?parent=4007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/categories?post=4007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiodeiure.it\/en\/wp-json\/wp\/v2\/tags?post=4007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}