Bonus 5.0: applications open from 12 June
The Court of Auditors has given the green light to the implementing decree on hyper-amortisation. The GSE platform will be open for advance notifications
The long wait for businesses to access the incentives under the new Transition 5.0 plan is finally over: from 12 noon tomorrow, it will be possible to submit applications for hyper-amortisation via the Energy Services Manager’s portal (www.gse.it). This is provided for in a directorate decree from the Directorate-General for Industrial Policy of the Ministry of Enterprise and Made in Italy, published today, together with the instructions for completion. Applications must be submitted by logging in with SPID or an electronic ID card in the Customer Area section of the GSE platform.
The measure, provided for in the latest Budget Law, concerns investments in capital goods made between 1 January 2026 and 30 September 2028 and, in the final version of the Mimit-Mef implementing decree, which has been approved by the Court of Auditors, it is confirmed that the thresholds for determining the investment brackets (180% hyper-depreciation for the portion up to 2.5 million, 100% for amounts over 2.5 million and up to 10 million, and 50% for amounts over 10 million and up to 20 million) are calculated on an annual basis.
Steps for businesses
For businesses, the first step is to submit one or more preliminary notifications for each production facility to which the investments relate. Then, within 60 days of receiving notification of a positive outcome from the GSE, the relevant investment confirmation notice must be submitted, stating the date and amount of the payment relating to the final instalment of the advance payment to reach 20% of the acquisition cost (the adjustment of this second phase on the GSE platform will be communicated via a further directorate decree from the MIMIT).
Once the investments have been completed and the assets have been interconnected, and in any event by 15 November 2028, the company must submit one or more completion notifications relating to one or more assets. Failure to submit these notifications will result in the procedure for claiming the benefit not being finalised.
There is no such requirement, however, for the other two monitoring reports that have been added, following input from the State Accounting Office, compared with the old 5.0 plan. These consist of a report to be submitted by 20 January of each year on investments made, and a further, supplementary report to be submitted by 30 June of the same year, including a depreciation schedule and the incentive amounts allocated in each financial year.
