The new tax relief regime launched for Italian enterprises has immediately enhanced their ability to invest and support economic growth. The hyperamortization 2026 is an income tax relief plan designed to help businesses overcome financial crises and restart their activities. It primarily targets companies that have already received positive feedback from confirmation communication. The new function allows enterprises to certify the completion of subsidized investments and documents the costs incurred for the anticipated increased fiscal base under the New Transition Plan 5.0.

This tax relief system was designed to help businesses overcome financial crises and restart their operations. On October 14, 2026, the Directional Decree of MIMIT No. 14 opened for completion communications on the GSE platform from 12:00 PM on October 15, 2026. Only enterprises with positive confirmation responses to the verification communication will be able to send their applications, following the procedure outlined in Article 3 of the Ministerial Order MIMIT-MEF dated May 7, 2026. The application must be submitted after completing investments by November 15, 2028, indicating the range of invoices and attesting possession of the technical audit certificate and certified accounting certification stipulated in Articles 6 and 7 of the Ministerial Order dated May 7, 2026. In the final communication, the declared assets and amounts should comply with the limits set forth in the previous confirmation.

The hyperamortization program for 2026 is available to entities that are entitled to business income, without distinctions based on legal form, sector of activity, size, or investment in productive structures located in Italy. Access requires compliance with labor safety regulations and the regular payment of social security contributions and assistance fees. Excluded from this program are companies undergoing voluntary liquidation, bankruptcy, preventive agreement without continuity in the enterprise, involved in crisis management procedures as provided by Law No. 14/2019, and other specialized laws. This exclusion also applies to those subject to administrative sanctions under Law No. 231/2001.

The assets that are amenable to facilitation are covered by Annexes IV and V of Law No. 199/2025. The first category includes new physical and intangible instruments listed in Annexes IV and V of the Act on Industry 4.0, which replace the previous Annexes A and B of Industrial 4.0, interconnected with the production management system or the supply network. The second category consists of new physical assets aimed at self-production of renewable energy destined for self-consumption, including storage facilities. The clause limiting access to only those assets produced within the European Union or the European Economic Area has been removed from Article 7 of Decree-Law No. 38/2026, effective as of March 28, 2026.

The elimination of the Made in Europe constraint does not apply to photovoltaic modules, which still require certification documents. The new tax relief program launched for Italian enterprises has had an immediate impact on their ability to invest and support economic growth. This initiative was introduced in response to the economic challenges following the crisis, aiming to stimulate growth and competitiveness among businesses.