Hyper-depreciation – GSE portal for the confirmation notifications now open
Bolzano, 21.07.2026
Hyper-depreciation – GSE portal for the confirmation notifications now open
In our Circular No. 26/2026 we informed you about the new hyper-depreciation allowance. On that occasion we also explained that, in order to claim the tax relief, three notifications have to be submitted via the GSE portal: an advance notification, a confirmation notification and a final notification. In Circular No. 27/2026 we subsequently informed you that the portal had been opened for the advance notifications.
The Ministry of Enterprises and Made in Italy (MIMIT) announced today, by way of a press release, that from today, 21 July 2026, the function for the confirmation notifications (“comunicazioni di conferma”) has also been activated on the GSE platform.
As is known, businesses whose advance notification has already been confirmed positively by the GSE must submit the so-called confirmation notification within 60 days of receipt of the positive response from the GSE.
Today the GSE has also released its own guide on the preparation of the confirmation notification, which we enclose with this circular. The following points in particular emerge from this guide for the confirmation notification:
As part of the confirmation, evidence must be provided
- that for each eligible asset down payments amounting to at least 20% of the respective acquisition costs have been made.
- In addition, the details of the corresponding down payment invoices must be recorded.
- The confirmation notification may relate exclusively to those investments which were already the subject of the advance notification submitted previously. Additional assets or higher investment amounts can no longer be notified at this stage.
Businesses whose advance notification has already been assessed positively by the GSE should therefore monitor the 60-day deadline for submitting the confirmation notification carefully and prepare the necessary documentation in good time.
Our recommendation
As experience shows that even small formal errors can lead to the loss of the relief, we recommend agreeing the planning of the project as well as the compilation of the documentation with us at an early stage. We are happy to assist you both with the tax assessment and with the preparation of the documents required for the confirmation notification.
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
Enclosure: GSE guide
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