Incentives & Tax · 16 July 2026 · New Energy
Hyper-depreciation 2026: how Italian businesses can cut taxes by investing in solar
Italy's 2026 Budget Law brings back hyper-depreciation for capital goods: a real opportunity for companies investing in solar and energy efficiency. Here's how it works and who can benefit.
For Italian businesses, 2026 opened with a long-awaited comeback: hyper-depreciation (“iperammortamento”) on capital goods. After the Transizione 4.0 and 5.0 tax-credit seasons, the 2026 Budget Law reintroduced an increased deductible cost for investments in advanced equipment — and systems for self-production of renewable energy are among the main beneficiaries.
What hyper-depreciation 2026 is
Hyper-depreciation is a notional increase of the purchase cost of capital goods: the company deducts more than it actually spent, lowering its taxable income throughout the depreciation period.
In short:
- an uplift of the deductible cost for interconnected Industry 4.0 capital goods;
- a higher uplift for investments that deliver a certified reduction in energy consumption;
- applies to investments made in 2026, within the time windows and advance-payment rules set by the law.
The exact percentages depend on the type of asset and on the energy savings achieved: they must be verified with your tax advisor against the final texts and implementing decrees.
Why solar qualifies (and pays off twice)
The key point for manufacturers: a well-designed commercial solar system pulls two levers at once.
- Tax lever — the investment enjoys the cost uplift, cutting its real net cost;
- Energy lever — self-consumption cuts the bill from day one, shielding the company from price volatility.
Adding tax savings to bill savings, the investment’s payback time shortens considerably. The precise calculation depends on capacity, consumption and the company’s tax profile: that is why we run it on your numbers, not on generic tables.
Who can access it
The incentive targets businesses of all sizes — from manufacturing SMEs to large plants — with the conditions typical of this instrument: eligibility requirements, interconnection of the asset with company systems, technical appraisal and rules on combining it with other incentives, to be checked case by case with your tax advisor.
New Energy’s role: from analysis to paperwork
As a certified ESCo, New Energy manages the whole journey:
- free consumption analysis and feasibility study;
- system design sized on real loads;
- coordination with the company’s tax advisors to maximize the incentive;
- turnkey installation, monitoring and maintenance.
Hyper-depreciation has a precise time window: if you are considering the investment, it pays to move early — surveys, design and installation have technical lead times that can’t be compressed forever.
Want to know what it would be worth for your company? Call our toll-free number 800 168632 or request a free consultation: we analyze consumption, roof and tax profile and give you real numbers.