Now operational: the GSE platform for reserving the incentives for investments in technological innovation and energy efficiency
The platform for reserving the incentives provided by the Transition Plan5.0 is now operational on the portal of the Gestore dei Servizi Energetici (GSE); it is dedicated to businesses that invest in technological innovation and in the production of energy from renewable sources.
With a total financial allocation of €9.8 billion, the Plan supports investments in technologically advanced capital goods and renewable energy source (RES) plants, fostering the digital and energy transformation of the national production system.
The measure also includes Hyper-depreciation 2026 which, in continuity with the Transition 4.0 and 5.0 Plans, reintroduces the increase in the acquisition cost of eligible assets for tax purposes, replacing the tax credits provided under the previous programmes.
Two categories of investment are eligible:
- new tangible and intangible capital assets instrumental to the technological and digital transformation of businesses, included in Annexes IV and V of Law No. 199/2025 and interconnected with the company's production management system or with the supply network;
- new tangible assets intended for the self-production of energy from renewable sources for self-consumption, including at a distance, together with the related storage systems.
The incentive applies to investments made from 1 January 2026 to 30 September 2028.