Hyper-amortisation 2026: technical requirements and benefits for energy-intensive companies

In 2026, companies will once again have access to a particularly interesting tax tool for those investing in innovation and energy efficiency: the Hyper-depreciation. For the photovoltaic sector , and in particular for plants intended for industrial self-consumption, this represents an opportunity to reduce the tax burden and improve the economic sustainability of investments. Let's see together what the measure includes, the technical requirements and the main aspects to consider! What does the measure provide? Hyper-depreciation 2026 It is a tax break that allows companies to increase the tax value of purchased capital goods. In practice, the company can amortize an amount higher than the actual cost incurred, increasing the deductible portions and thus reducing the IRES. The measure applies to investments made: from the January 1, 2026 to the December 31, 2026 with the possibility of completing the investment by June 30, 2027 , provided that a deposit of at least 20% is paid by the end of 2026. For those who build industrial photovoltaic systems, this means being able to significantly improve the project's economic return. Who can access the incentive All the following can benefit from the Hyper-depreciation: businesses with business income , regardless of sector or size. Freelancers are excluded. Investments include: photovoltaic systems for self-production intended for self-consumption storage systems integrated technological solutions functional to digitalization and production efficiency Technical requirements for photovoltaic systems To access the Hyper-depreciation, systems intended for self-production and self-consumption must use photovoltaic modules produced in the European Union, with a traceable supply chain and compliant with European standards. The legislation refers to the ENEA Register of Photovoltaic Modules , which classifies modules into three categories based on efficiency: a), b), c). However, for the 2026 Hyper-depreciation they are Only forms belonging to categories b) and c) are eligible for the subsidy : Category b) : modules with high-efficiency photovoltaic cells, with cell efficiency ≥ 23.5% Category c) : bifacial modules with heterojunction (HJT) or tandem silicon cells, with cell efficiency ≥ 24% Furthermore to obtain the maximum increase (up to +220%), the investment must guarantee a certified energy improvement equal to at least: 3% of consumption of the entire production site, or 5% of the process interested producer The improvement must be certified by a certified technical report and communicated to the GSE. For the installer, therefore, the choice of module directly affects the possibility of accessing the maximum increase. The percentage increases The tax increase varies according to the amount of the investment and the presence of the “green” energy requirement. - Up to 2.5 million euros Standard surcharge: +180% Increase with certified "green" energy requirement: +220% - From 2.5 to 10 million euros Standard: +100% With "green" energy requirement: +140% - From 10 to 20 million euros Standard: +50% With "green" energy requirement: +90% The higher the quality of the intervention in terms of efficiency, the greater the tax benefit will be. Choosing the right module: a key aspect The 3SUN 585W module Made in Italy Among the solutions available today we find the 3SUN 3SHBGH-AD-585 , a double-sided glass-glass module made in Italy. This is a high efficiency solution , particularly suitable for industrial applications and revamping projects and suitable for the technical requirements foreseen for the Hyper-depreciation.