The new implementing decree introduces a more structured framework for managing incentivized investments under Italy’s Iperammortamento enhanced depreciation scheme, with clearer eligibility criteria, updated technical requirements, and stricter monitoring obligations.
What Changes for Companies?
- Mandatory certified technical appraisals below the €300,000 threshold
- Exclusion of SaaS and cloud services from eligible investments
- BESS incentives limited to newly installed plants
- Same-year interconnection and commissioning requirement
- New annual GSE reporting obligations for investment monitoring
- Revision of the “Made in EU” requirement for selected categories
The updated regulatory framework makes careful investment planning even more important. Companies should assess eligibility requirements in advance and ensure close oversight of all technical and procedural aspects throughout the process.
With more than 800 companies supported, over 35,000 assets assessed, and more than €2.7 billion in analyzed asset value, PRAXI supports companies in the technical assessment of investments, the preparation of required documentation, and the management of compliance obligations related to the incentive scheme.
