Italy opens the Transizione 5.0 completion filing for super-depreciation

Italy opens the Transizione 5.0 completion filing for super-depreciation

15 October 2026: Italian companies that booked the Nuovo Piano Transizione 5.0 relief and had their booking confirmed can, since 12:00 on 15 October, certify that their investments are finished. The filing goes through the platform run by Gestore dei Servizi Energetici (GSE), and it is the last step before the extra depreciation can be claimed.

Not yet independently verified. The GSE platform guide and the completion template were not read because gse.it refused our requests. The ministry pages do not state the uplift for intangible assets such as software. We will update this when it can be confirmed, and remove this note.

The Ministry of Enterprises and Made in Italy (MIMIT) opened the window with a directorial decree dated 14 October, implementing the interministerial decree of 7 May signed by minister Adolfo Urso with the Ministry of Economy and Finance.

What the scheme pays

The new Transizione 5.0 is an iperammortamento, a super-depreciation: companies deduct more than the cost of qualifying assets for tax purposes. It rests on the 2026 budget law (Law 199 of 30 December 2025) and covers investments made from 1 January 2026 to 30 September 2028.

Qualifying assets are new tangible and intangible goods for technological and digital transformation listed in Annexes IV and V of that law, which replace the old Annexes A and B of the 2017 Industry 4.0 scheme, provided they are interconnected with the company's production management system or supply network. New plants that generate renewable energy for the company's own use, including storage, also qualify, up to 105% of the site's energy needs.

For tangible assets and energy plants the ministry gives the uplift on cost as:

• 180% on the first €2.5 million of investment;
• 100% from €2.5 million to €10 million;
• 50% from €10 million to €20 million.

Any company resident in Italy, or a permanent establishment there, can use it whatever its size, sector or tax regime.

Three filings and their dates

The relief is claimed in three steps on the GSE platform. Bookings opened on 12 June. Confirmations, showing advance payments reaching 20% of each asset's cost, opened at 12:00 on 21 July. Completion is the third step: it must be sent once the investment is finished and no later than 15 November 2028.

What the completion filing must contain

The filing gives the references of the invoices for the eligible costs and declares that the company holds a sworn technical appraisal (perizia tecnica asseverata) and an accounting certification. It cannot cover assets other than those in the confirmation, and it cannot claim more than the confirmed amounts, so a project that grew after confirmation does not get relief on the difference. GSE has published the template, operating instructions and an updated platform guide.

The ministry's page does not give the uplift for intangible assets, the Annex V list that took over from the old software annex, and says further information will be published on the MIMIT and GSE sites.

Sources

• MIMIT: Transizione 5.0, al via da oggi le comunicazioni di completamento degli investimenti, 15 October 2026
• MIMIT: Nuovo Piano Transizione 5.0, iperammortamento (read 15 October 2026), 15 October 2026
• MIMIT: Decreto direttoriale 14 ottobre 2026, iperammortamento, invio modelli di completamento, 14 October 2026