Hyper-depreciation (iperammortamento) – GSE portal for advance notifications to open on 12 June 2026 at 12:00
Bolzano, 11.06.2026
In our circular No. 26/2026 dated 8 May 2026, we informed you about the hyper-depreciation allowances for investments in new ‘Industry 4.0’ assets and in facilities for the in-house production of energy from renewable sources, which were reintroduced by the 2026 Budget Act (Art. 1, paras. 427–436 G. 199/2025). At that time, the operational guidelines for the GSE platform and the reporting forms were still pending.
Yesterday, 10 June 2026, the competent ministry (MIMIT) issued the relevant directorate decree, which sets out the deadlines and forms for the mandatory reporting; at the same time, the interministerial implementing decree of
7 May 2026 was also published following its registration by the Court of Auditors. Accordingly, the following applies: from 12:00 on Friday 12 June 2026, interested companies will be able to submit their advance notifications (“comunicazioni preventive”) via the GSE’s own portal.
Access via SPID or CIE via the GSE website
The advance notification serves to reserve the available funds. It
is submitted via the restricted area (‘Area Clienti’) of the GSE website using SPID or
CIE, in accordance with the forms and instructions published by the GSE. The notification must specify, for each production site, in particular:
- the identification details of the company and the production site;
- the nature and amount of the planned investments;
- the expected date of interconnection or, in the case of energy plants, the date of commissioning.
Submission of the preliminary notification only
During this initial phase, only the preliminary notification may be submitted. The functions for the subsequent notifications – the confirmation notification (within 60 days of receiving a positive response from the GSE, with proof of a deposit of at least 20 per cent of
the acquisition costs per item) and the final notification following connection to the grid (by 15 November 2028 at the latest) – will only be activated in a subsequent update.
Note
As the funds available are limited and are allocated on a first-come, first-served basis following the advance notification, we recommend that companies which have already made, or are planning to make, eligible investments submit their advance notification as soon as possible. It is advisable to ensure in advance that you have access to the reserved area of the GSE and to have the details of the planned investments (type, amount, timetable) to hand.
GSE reserves the right to review any claims made
In any case, the first-time application of the hyper-depreciation allowance is subject to a favourable outcome of the GSE’s audits; for further requirements and supporting documentation (sworn technical report, accounting certification, proof of connection to the grid), please refer to our Circular No. 26/2026.
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
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