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The energy future of Italian companies starts here

Discover how to innovate your business and seize new opportunities with incentives and cutting‑edge solutions for the energy transition, thanks to 3SUN photovoltaic modules.

Measures applicable only within Italian territory

European industrial policy is complementing decarbonization objectives with a growing focus on the resilience and competitiveness of the clean technology value chain. Through the European Green Deal, the Net-Zero Industry Act and the Clean Industrial Deal, the European Union has defined a pathway to bring strategic manufacturing capacity back to Europe, with the objective of reaching 30 GW of photovoltaic production by 2030.
The measures introduced at both European and national level aim to support industrial investments, innovation and value creation across the European value chain. In this context, the Italian initiatives supporting advanced photovoltaic manufacturing and the development of a stronger and more competitive European supply chain are positioned.

Iperammortamento: a programme for Italian companies

Iperammortamento is an initiative of the Italian government that allows companies to deduct a higher cost than the actual acquisition cost of specific new assets. The incentive applies to investments made between January 1, 2026 and September 30, 2028.

How does Iperammortamento work?

The measure consists of a tax incentive, claimable as a downward adjustment in the corporate income tax return, available to business income taxpayers investing in specific tangible and intangible assets intended for production facilities located in Italy.

The uplift is granted on a sliding scale depending on the amount of the investment, up to a maximum of +180%. The incentive also applies to assets such as photovoltaic products listed under categories B and C of the ENEA Register. Implementing provisions will be set out in a subsequent interministerial decree.

Conto Termico 3.0 (Thermal Account 3.0)

What is new in Conto Termico 3.0?

The measure aims to support energy‑efficiency upgrades of existing buildings and to incentivize the production of thermal energy from renewable sources, provided that the intervention is small‑scale. The regulatory, technical, and operational updates concern eligible beneficiaries, small‑scale interventions, and admissible expenses.
Timeline for the Conto Termico 3.0 Program

Conto Termico 3.0 came into force on December 25, 2025 — a new state incentive worth €900 million governed by Ministerial Decree 08/07/2025. The operational rules were published on December 16, 2025, and from February 2, 2026 the Portaltermico 3.0 portal went live for accessing the incentives.
Expanded beneficiary categories

In addition to public administrations, the incentive is also extended to Renewable Energy Communities, third-sector entities, and private individuals for interventions on buildings in the tertiary sector. For the production of thermal energy from renewable sources, interventions on residential buildings are also eligible.
New eligible interventions

For building energy efficiency, the main new eligible interventions include photovoltaic systems with storage, but only when combined with the replacement of old heating systems with electric heat pumps.
Eligible expenses

Incentives are determined based on admissible expenses for carrying out the intervention, within specific maximum limits. The general maximum limit, except for certain intervention types, is 65%.
How to apply?

After verifying that the building and the intervention are eligible, two access methods are available: direct access or reservation. In both cases, GSE (Italy's Energy Services Manager) verifies eligibility and, if approved, disburses the contribution through bank transfer, either in a single payment or in installments.

FER Sud (PN RIC 2021-2027)

What is the PN RIC FTV SUD measure?

This measure provides a capital grant for investment projects involving the installation of photovoltaic systems for self-consumption at production facilities. The total budget is €262 million, of which 60% is earmarked for SME interventions. Upgrades to existing systems are also allowed. The system must have a minimum capacity of at least 10 kW and a maximum of 1 MW. Electricity fed into the grid by systems benefiting from the capital grant will be purchased at no cost by the GSE for the 20 years following commissioning.

Beneficiaries

Eligible applicants include companies of any size, including legally recognized business networks, operating a production unit located in a municipality with more than 5,000 inhabitants in one of the following regions: Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, and Sicily.

Access options

Applications must be submitted through the PNRIC‑FTV Portal, available in the GSE Customer Area, from 10:00 on December 3, 2025 to 10:00 on July 3, 2026. Project works must start after submitting the application and be completed within 18 months from the date the Ministry of Environment and Energy Security issues the Grant Act.

Admissible expenses

For photovoltaic systems, eligible expenses include purchase, transport, and installation of the system and its components, connection to the national electricity grid, commissioning, and strictly necessary civil works.

Facility Parco Agrisolare

A concrete opportunity for photovoltaic systems in agriculture

The Parco Agrisolare measure represents a major opportunity for companies in the agricultural, livestock, and agri‑industrial sectors wishing to invest in photovoltaics. With a total budget of €789 million, the incentive supports the installation of photovoltaic systems on production buildings, promoting energy transition, self-consumption, and energy cost reduction. Eligible interventions range from 6 kWp to 1,000 kWp, including the purchase and installation of modules on the roofs of buildings used for business activities, with the possibility to integrate storage systems and electric vehicle charging infrastructure.
Access options and priority criteria

Applications must be submitted through the dedicated portal, following the procedures defined by the Operational Regulation approved on February 24, 2026, from 12:00 on March 10, 2026 until 12:00 on April 9, 2026, on a first-come, first-served basis. Priority access is granted to projects using photovoltaic modules registered in the ENEA Register under Category B or C, recognising technological quality and the European industrial supply chain. Full official details are available on the website of the Ministry of Agriculture, Food Sovereignty and Forests.
Please find here the list of required documents:

The application period for this incentive has closed.

ENEA Register

Established by Article 12 of Legislative Decree No. 181 of December 9, 2023, later converted into law, the Register of Photovoltaic Technologies of the National Agency for New Technologies, Energy and Sustainable Economic Development (ENEA) is the tool used to classify photovoltaic modules produced in Europe. Modules are classified according to specific territorial and technical requirements, into three categories:
 

Letter A

photovoltaic modules produced in EU member states with a module-level efficiency of at least 21.5%

Letter B

photovoltaic modules with cells, both produced in EU member states, with a cell-level efficiency of at least 23.5%

Letter C

modules produced in EU member states, composed of bifacial heterojunction or tandem silicon cells produced in the EU, with a cell‑level efficiency of at least 24.0%

On November 13, 2024, ENEA announced the activation of the Register for cataloguing solar modules — a key step for identifying eligible photovoltaic products, which until then were recognized based on manufacturer declarations. Photovoltaic module manufacturers can now register their products in accordance with Article 12 of Decree-Law No. 181 of 2023.

In December 2024, 3SUN joined the ENEA Register, a significant contribution to the national and European photovoltaic supply chain.

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