Confronto specifiche tecniche

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2026 Hyper-depreciation and state incentives

In summary: This product qualifies for a tax credit of up to 45% (Transition 5.0), provided that it is included in a modernization project that certifies energy savings and is interconnected with the company's information system.

This product falls under the category of technologically advanced tangible assets that can benefit from a tax-deductible acquisition cost increase of up to 180% for investments of up to 2.5 million euros, according to the Transition 4.0 plan rules. For capital companies subject to IRES (corporate income tax), this mechanism translates into an estimated net tax saving of around 43.2% of the asset's value.

The four mandatory conditions for accessing the tax benefit are:

  • Modernization or new installation: the component cannot be purchased as a simple spare part to replace an old, broken inverter. The installation must be part of a technological modernization project for an existing line or the creation of a new production facility.
  • Mandatory advance notification: accessing the incentive requires submitting an advance electronic notification via the GSE portal. The reservation of funds must be carried out by your tax advisor before the purchase order is issued.
  • Classification as a capital asset: the purchase must be recorded in the company's accounting as an investment in depreciable assets and cannot be included under ordinary maintenance expenses.

Frequently asked questions for e-commerce purchases:

Is there a minimum spend amount? No, the incentive also applies to a single-inverter project, provided it meets the interconnection and factory system integration requirements.
Are installed accessories eligible? Yes, components necessary for the inverter's operation, such as programming keypads, network cards, filters, or braking resistors, qualify for the 180% increase provided they are included on the same purchase invoice as the main asset.

Legal disclaimer

This text is for informational and promotional purposes only, based on interpretations of current tax legislation for the hyper-depreciation of capital assets. The selling company provides only the hardware components and accessories ordered and does not offer tax, engineering, or financial consulting services.

The actual eligibility of the asset for tax incentives, the calculation of real tax savings, compliance with technical interconnection requirements, and the outcome of the advance notification procedures on the GSE portal remain under the total and exclusive responsibility of the purchaser and their appointed professionals. The selling company disclaims all legal and financial responsibility in the event of failure to obtain, revocation of, or penalties related to tax bonuses resulting from the purchase of products on this site.