Super-depreciation: the portal for the first booking phase is now open
Businesses can upload their preliminary notifications to the GSE portal; they will then need to submit their confirmation notifications
by C.Fo.
The GSE (Energy Services Operator) portal for the preliminary notification phase of projects under the new Transition 5.0 plan will go live today at 12 noon. Companies wishing to access the new super-amortisation scheme for investments made between 1 January 2026 and 30 September 2028 may submit their notifications by accessing the Customer Area via SPID. The forms and instructions for completion will be available on the website.
The opening dates are set out in a directorate decree issued by the Directorate-General for Industrial Policy of the Ministry of Enterprise and Made in Italy, published yesterday on the ministry’s website. The text also specifies that a subsequent measure, issued by the same directorate, will set the opening dates for the online platform for the submission of confirmation notices – relating to the fulfilment of orders accepted by the seller with a deposit of at least 20% – and notices of investment completion. Following the submission of the notifications, the company receives a confirmation of receipt from the platform. Once the GSE has verified that the data has been uploaded correctly and that the information is complete, within ten days of receipt, it will notify the company of the positive outcome of the checks carried out or of the data and documentation to be supplemented, again within a period of ten days.
The interministerial decree on Business and the Economy, which was recently given the green light by the Court of Auditors, provides for two further monitoring reports; unlike the others, failure to submit these does not result in the procedure for claiming the benefit being deemed incomplete. These consist of a report to be submitted by 20 January of each year on the 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.
To summarise, the tax relief applies to investments made between 1 January 2026 and 30 September 2028 and allows for a tax increase in the cost of assets for the purposes of deducting depreciation or lease payments. The percentages vary according to the value of the investment: 180% 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 a maximum of €20 million.
The new plan is funded from national resources and no longer draws on the European NRRP. It is therefore free from the constraints of the DNSH clause (Do No Significant Harm to the Environment) and, as a result, the incentives are also available to energy-intensive sectors that were previously heavily restricted, such as steelworks, foundries, glassworks, paper mills and cement works.
