The 2026 Budget Law introduces a highly significant measure for businesses: a tax uplift of up to 180% for investments in photovoltaic systems intended for self-consumption.
From a techno-economic perspective, the potential is substantial:
- Significant reduction of the IRES/IRPEF tax base
- Improved payback period for the systems
- Acceleration of energy transition processes
However, at present, the regulatory framework is not yet fully defined:
- Implementing decrees have not been published in their final form
- Technical requirements and constraints (e.g., supply chain, performance) are still being finalized
- Operating procedures and access protocols are yet to be clarified
Consequently, investments should be approached today in terms of analysis and design, while maintaining caution during the execution phase.