DL Energy

Introduction

On 22 November 2025, Decree-Law No. 175 of 21 November 2025 (known as the Energy Decree) came into force. It contains “Urgent measures concerning Transition Plan 5.0 and energy production from renewable sources” (Official Gazette No. 271 of 21 November 2025).

The Energy Decree contains significant changes to the regulations concerning:

• tax credits for new investments in production facilities in Italy, as part of innovation projects that result in a reduction in energy consumption pursuant to Article 38 of Decree-Law No. 19 of 2 March 2024, converted, with amendments, by Law No. 56 of 29 April 2024;

• the eligible areas referred to in Legislative Decree 199/2021 (Eligible Areas) and the authorisation regimes introduced by Legislative Decree 190/2024 (TU FER) for the construction and operation of plants powered by renewable sources.

With regard to the amendments to Legislative Decree 199/2021, the provisions “rewrite”
Articles 20, 21, 22 and 23 of Legislative Decree 199/2021. They only partially confirm the previous regulations and leave it to the reader to verify which changes have been introduced.

The previous suitable areas have been partially confirmed and new areas have been classified as suitable areas. The suitable area for photovoltaic plants, which referred to the previous c-ter, no. 2) of Article 20 of Legislative Decree 199/2021, has been modified for the worse.

Another new feature is the determination of the criteria for regions and autonomous provinces to identify additional suitable areas to those established in the Energy Decree. Regions and provinces can’t modify or eliminate these areas.

The absence of a transitional regime regarding the application of this new, more restrictive regulation to ongoing authorisation procedures is questionable, also in light of the criterion of the prevalence of the unsuitability of the area in cases where the plant only partially falls within a suitable area (see paragraph i. below).

Consider a photovoltaic plant with a capacity of less than 10 MW currently undergoing authorisation through PAS located in an agricultural area within 500 m of an industrial plant not subject to AIA. In the absence of a transitional regime, it’s debatable whether the previous regulations still apply. So whether the authorisation can be finalised under the tempus regit actionem principle.

No provision has repealed Article 15 of Legislative Decree 190/2024, which establishes the tempus regit actionem principle, which should also apply to the amendments subsequently introduced by the Energy Decree. Otherwise, the authorisation procedures currently underway would be invalidated without any safeguard for investments already made.

Repealing Article 20 of Legislative Decree 199/2021 has removed the need to adopt the ministerial decree provided for by the same provision. This means that all pending disputes concerning this ministerial decree will be deemed irrelevant, also taking into account that the criteria for identifying suitable areas by the regions/provinces identified by the Energy Decree Law incorporate the jurisprudential guidelines established on regional laws and on the Ministerial Decree on suitable areas (see below, paragraph g.). The regions/provinces have 120 days to introduce this regulation.

The Energy Decree Law, in force since 22 November 2025, must be converted into law within 60 days, ie by 20 January 2026.

The following paragraphs illustrate the new provisions introduced by the Energy Decree Law and offer preliminary comments on their implications for application.

 

Tax credits referred to in the transition plan 5.0

Article 1 of the Energy Decree Law concerns the tax credit referred to in Transition Plan 5.0.

A time window is provided for submitting ex ante communications before investment, with peremptory deadlines and limitations on the completion of the procedure for using the tax credit.

27 November 2025 is the final deadline for submitting communications (to be sent electronically on the basis of a standardised form provided by Gestore dei Servizi Energetici s.p.a (GSE)) concerning the description of the investment project and its cost. The submission should have certifications issued by an independent assessor attesting ex ante the reduction in energy consumption achievable through investments in eligible assets.

If communications are submitted from 7 November 2025 until 6 pm on 27 November 2025 with incorrectly uploaded data or with incomplete or illegible documentation or information, they can be supplemented, at the request of the GSE, by the applicant companies, within the deadline indicated in the communication and in any case by 6 December 2025.

If companies don’t comply with requests for additional information or rectification within these terms, the procedure for claiming the tax credit not being completed. In any case, the lack of elements relating to the certification of energy consumption reduction provided for in Article 15, paragraph 1, letter a) of the Ministerial Decree of 24 July 2024 (see The reduction in energy consumption referred to in Article 9 shall be certified by specific technical certifications issued by one or more independent assessors in the form of sworn expert reports which, with regard to the eligibility of the innovation project and the completion of the investments, certify: a) ex ante, the reduction in energy consumption achievable through investments in the assets referred to in Article 6)¹.

To avoid incurring the prohibition on cumulation, companies can choose, by 27 November 2025, the tax credit referred to in Transition Plan 5.0. The company will have to submit, for the same assets covered by the subsidy, an application for access to the tax credit for investments in new capital goods referred to in Article 1, paragraphs 1051 et seq. of Law No. 178 of 30 December 2020.

If the benefit isn’t recognised because the expenditure limit has been exceeded, subject to verification of the necessary requirements, the right to access the tax credit for investments in new capital goods will be unaffected, within the limits of the resources provided for by current legislation for the tax credit.

Controls and supervision are entrusted to the GSE, which, having ascertained that the conditions for benefiting from the benefit haven’t been met, will take measures to cancel the tax credit reservation and notify the Revenue Agency.

 

Corrections to the TU FER and suitable areas

a. Definition of ‘Agrivoltaic System’ and Exclusion from Prohibitions in Agricultural Areas

Article 2 of the Energy Decree Law introduces the definition of “agrivoltaic system” into Legislative Decree 190/2024. Specifically, letter f-bis) is added to Article 4, which refers to “agrivoltaic system: a photovoltaic system that preserves the continuity of farming and pastoral activities at the installation site. In order to ensure the continuity of farming and pastoral activities, the system may provide for the rotation of modules placed at a height above the ground and the application of digital and precision farming tools.”

The introduction of this definition entails recognising the “Agrivoltaic Plant” as a distinct and autonomous category with respect to photovoltaic plants with ground-mounted modules in agricultural areas and the inapplicability to the same of the limitations provided for this type of photovoltaic plant, as identified in paragraph 2 of Article 11-bis of the Energy Decree Law (see below, paragraph c.). The provision supplements the provisions of the TU FER, which already considered agrivoltaic systems as a separate category in terms of applicable authorisation and environmental procedures, as opposed to photovoltaic systems tout court.

The provision doesn’t refer to the CREA-GSE guidelines, which are still the benchmark for the sole purpose of agrivoltaic systems’ access to GSE incentives. With regard, in particular, to access to the support mechanism for innovative agrivoltaic systems referred to in Decree No. 436 of 22 December 2023 of the Ministry of the Environment and Energy Security, the objective and subjective requirements set out in the GSE Operating Regulations remain valid.

b. The ‘suitable areas’ on land immediately applicable

Article 20 of Legislative Decree 199/2021 on suitable areas is replaced by Article 11 bis of the same Legislative Decree.

The replacement means that some suitable areas already provided for in the previous Article 20, paragraph 8 are confirmed, while other suitable areas are added and others are modified for the worse.

Compared to the previous Article 20, paragraph 8 of Legislative Decree 199/2021, the following areas are confirmed as “suitable”:

• areas where systems from the same source are already installed, provided that the modification/renovation work doesn’t involve a change in the area occupied of more than 20%, except for photovoltaic systems on agricultural land, for which no change in area is permitted;

• areas of sites subject to remediation identified pursuant to Title V of Part IV of Legislative Decree No. 152 of 3 April 2006;
• quarries and mines that are no longer in operation, have not been reclaimed or have been abandoned or are in a state of environmental degradation, or portions of quarries and mines that are not suitable for further exploitation;
• landfills or landfill lots that have been closed or restored²;
• sites and facilities owned by companies belonging to the Ferrovie dello Stato Italiane group and railway infrastructure operators, as well as motorway concession companies;
• sites and facilities available to airport management companies within airport grounds, including those within the perimeter of the airports of the smaller islands referred to in Annex 1 to the Decree of the Minister of Economic Development of 14 February 2017, published in the Official Gazette No. 114 of 18 May 2017, without prejudice to the necessary technical checks by the National Civil Aviation Authority;

The following “suitable areas” have been added, which are new with respect to Article 20:

a) military property or property used for any purpose by the Ministry of Defence referred to in Article 20 of Decree-Law No. 17 of 1 March 2022, converted, with amendments, by Law No. 34 of 27 April 2022, for the purposes set out therein³;

b) property owned by the State or used for any reason by the Ministry of the Interior, the Ministry of Justice and judicial offices, referred to in Article 10 of Decree-Law No. 144 of 23 September 2022, converted, with amendments, by Law No. 175 of 17 November 2022;

c) real estate identified by the State Property Agency, after consultation with the Ministry of Economy and Finance, owned by the State, not covered by development or disposal programmes under its jurisdiction, as well as State property identified by the same Agency in agreement with the user administrations, in use by the same, pursuant to Article 16 of Decree-Law No. 13 of 24 February 2023, No. 13, converted, with amendments, by Law No. 41 of 21 April 2023;

With reference to photovoltaic systems, in addition to the areas referred to in the previous points, with respect to the previous Article 20 of Legislative Decree 199/2021:

These suitable areas have been confirmed:

d) areas adjacent to the motorway network within a distance not exceeding 300 metres;

These suitable areas have been added:

e) buildings and structures and their appurtenant external areas;

f) areas intended for industrial, administrative, craft, commercial use, or for logistics or data processing centres;

g) areas used for car parks, limited to covered structures;

h) water reservoirs, quarry lakes and disused mines or mines in a state of environmental degradation;

i) plants and related areas falling within the perimeter of the integrated water service.

These suitable areas have been modified:

j) areas within industrial plants and facilities not intended for agricultural production as referred to in Article 268, paragraph 1, letter h) and l) of Legislative Decree 152/2006, subject to integrated environmental authorisation pursuant to Title III-bis of Legislative Decree 152/2006, as well as areas classified as agricultural enclosed within a perimeter whose points are no more than 350 metres from the same plant or facility.

The suitable areas that were in the previous Article 20, paragraph 8 of Legislative Decree 199/2021 have been eliminated:

c-ter) point 1) exclusively for photovoltaic plants, including ground-mounted modules, in the absence of restrictions pursuant to Part II of the Code of Cultural Heritage and Landscape, referred to in Legislative Decree No. 42 of 22 January 2004, areas classified as agricultural, enclosed within a perimeter whose points are no more than 500 metres from areas designated for industrial, craft and commercial areas, including sites of national interest, as well as quarries and mines;

and c-quater), even though c-quater constitutes a criterion on which the Regions will be called upon to identify suitable areas.

With regard to biomethane production plants, in addition to the areas referred to in points (a) to (i) above, the following areas are confirmed as suitable:

k) areas classified as agricultural enclosed within a perimeter whose points are no more than 500 m from industrial, craft and commercial areas, including sites of national interest;

l) areas within industrial plants and facilities referred to in Article 268, paragraph 1, letter h) and l) of Legislative Decree 152/2006, subject to integrated environmental authorisation pursuant to Title III-bis of Legislative Decree 152/2006, as well as areas classified as agricultural enclosed within a perimeter whose points are no more than 500 m from the same plant or facility;

m) areas adjacent to the motorway network within a distance of no more than 300 m.

On the basis of the above, we observe that:

• the new provision in Article 11-bis of the TU FER contains the new list of areas suitable by law for the installation of RES plants, as Article 20, paragraph 8 of Legislative Decree 199/2021 has been repealed and replaced by this provision;
• with regard to areas suitable for the installation of photovoltaic plants, there has been a reduction in the number of suitable areas provided for in the previous Article 20, paragraph 8 of Legislative Decree 199/2021, given that the following are suitable (i) areas within the industrial plants and facilities referred to in Article 268, paragraph 1, letter h) and (l) of Legislative Decree 152/2006, subject to integrated environmental authorisation pursuant to Title III-bis of Legislative Decree 152/2006, and (ii) areas classified as agricultural enclosed within a perimeter whose points are no more than 350 m from the same plant or factory: Article 20, on the other hand, provided for a distance of 500 m between agricultural areas and industrial plants or establishments and didn’t contain any reference to the fact that the industrial establishments or plants to be considered for the purposes of the suitability of the area had to be subject to integrated environmental authorisation, which allowed for the inclusion – by way of interpretation – photovoltaic plants with a capacity exceeding 20 kW and wind farms to be included in the definition of industrial plants;
• new areas suitable for the installation of biomethane production plants were introduced.

The absence of a transitional regime regarding the application of this new, more restrictive regulation to ongoing authorisation procedures is questionable, also in light of the criterion of the prevalence of the unsuitability of the area in cases where the plant falls only partially within a suitable area (see paragraph i. below).

Consider a photovoltaic plant with a capacity of less than 10 MW undergoing authorisation through PAS located in an agricultural area within 500 m of an industrial plant not subject to AIA. In this case, in the absence of a transitional regime, the tempus regit actionem principle expressly regulated by Article 15 of Legislative Decree 190/2024 could be invoked. It would be desirable for the conversion law to clarify the application of the tempus regit actionem principle.

c. Prohibitions on ground-mounted photovoltaic systems in agricultural areas

Article 2, paragraph 1, letter h) of the Energy Decree transcribes Article 5 of the Agriculture Decree, which introduced paragraph 1 bis into Article 20 of Legislative Decree 199/2021, and introduces paragraph 2 of Article 11-bis of the TU FER.

The provision merely confirms the prohibition on the installation of ground-mounted photovoltaic systems in areas classified as agricultural by current urban plans, with the exception of the following cases: in the areas referred to in paragraph 1, letters a), limited to interventions for the modification, renovation, upgrading or complete reconstruction of already installed systems, provided that they don’t involve an increase in the area occupied, c), d), e), f), l), numbers 1) and 2).

This provision doesn’t apply to the following cases:

• projects involving ground-mounted photovoltaic systems aimed at building a renewable energy community within the meaning of Article 31 of Legislative Decree 199/2021;
• projects implementing other investment measures of the National Recovery and Resilience Plan (PNRR), ie projects necessary for the achievement of the PNRR objectives;
• projects for the construction of agrivoltaic systems, as defined by the new letter f-bis) of Article 4 of the TU FER – ie agrivoltaic plants that preserve the continuity of cultivation and pastoral activities on the installation site, including the rotation of modules placed at a height above the ground and the application of digital and precision farming tools – through the use of modules placed at a suitably high position above the ground.

This latest provision is a new development and is welcomed, as it clearly excludes both “basic” and “advanced” agrivoltaic systems from the prohibition laid down therein.

This provision also doesn’t provide for a transitional regime for authorisation procedures that are ongoing or have already been initiated, unlike the previous Article 5 of the Agriculture Decree Law.

The provision risks being unconstitutional, given that the Constitutional Court is already examining the previous (similar) a priori ban introduced by Article 5 of the Agriculture Decree Law.

d. Admissibility of RES plants in ‘free activity’ in UNESCO site protection areas

The Energy Decree also introduces Article 11-quinquies into the TU FER, according to which, within UNESCO site protection areas, installing renewable energy plants is permitted only for the interventions referred to in Annex A of the TU FER, ie interventions subject to the free building activity regime.

The use of the adverb “limitedly” in identifying the construction of renewable energy plants permitted in UNESCO sites only for projects falling within category A seems to imply a ban on installing, in these sites, of the categories of projects referred to in Annexes B and C of the TU FER and therefore of projects that can be approved with PAS and single authorisation. This interpretation is also supported by the new Article 11 bis, paragraph 4, letter d) of the TU FER which, in identifying the guiding criteria that the Regions and Autonomous Provinces must comply with when adopting their own laws on suitable areas, provides for the impossibility of establishing general and abstract prohibitions on installing renewable energy plants, “without prejudice” to the prohibition on installing photovoltaic plants in agricultural areas referred to in Article 11-bis, paragraph 2 (except for the exceptions provided for) and the provisions of Article 11-quinquies under consideration.

e. Granting concessions for suitable areas on sites and plants available to motorway concessionaires

Motorway concessionaires entrust the concession of suitable areas on sites at their disposal, subject to the determination of the relevant fees, on the basis of public procedures. This is initiated at the request of a party, with the publication of a notice, in compliance with the principles of transparency, impartiality and proportionality, ensuring conditions of effective competition.

The notices have to define, in a clear, transparent, proportionate and non-discriminatory manner, the subjective requirements for participation and the criteria for selecting applications, and the maximum duration of sub-concessions.

If the conditions set out in Article 76(2)(a) of the code referred to in Legislative Decree No 36 of 31 March 2023 are met, concession companies may award the suitable areas referred to in paragraph 1, letter e) of this article by means of sub-concession to subsidiaries or affiliates to ensure the necessary coordination of work on the network under management and the resolution of interference.

Subsidiaries or affiliates have to award works, services and supplies on the basis of public tender procedures, in accordance with the principles of transparency, impartiality and proportionality, ensuring conditions of effective competition. The duration of sub-concession agreements are determined on the basis of the useful life of the facilities and the investments necessary for their construction and management and may exceed the duration of the motorway concession, without prejudice to the possibility for the concessionaire taking over the management to terminate the sub-concession agreement by paying compensation equal to the investments made that haven’t been fully amortised.

f. ‘Suitable areas’ for offshore plants immediately enforceable

With regard to offshore plants for the production of energy from renewable sources, including the measures referred to in Annex C, Section II, letter v) of the TU FER, the regulation rewrites (by introducing Article 11-ter into the TU FER) the previous Article 23 of Legislative Decree 199/2021 and confirms that the areas identified by the maritime space management plans pursuant to Article 5(1)(c) and (5) of Legislative Decree 201/2017 and Prime Ministerial Decree No. 19/2018 are suitable.

It confirms that the following are considered suitable:

• disused oil platforms and areas 2 nautical miles from each platform, without prejudice to the provisions of Ministerial Decree of 15 February 2019;
• ports, for wind farms up to 100 MW, subject to any amendments to the port master plan, where necessary, to be adopted within six months of the submission of the single authorisation application.

g. ‘Suitable areas’ to be identified by the Regions or Autonomous Provinces

Within 120 days of the date of entry into force of the Energy Decree Law (ie 22 March 2026), each region and autonomous province has to identify, by means of its own law, the areas suitable for installing additional RES plants in addition to the areas suitable ex lege referred to in paragraph b. above, in accordance with the principles and criteria established by Article 11-bis, paragraph 4 of the TU FER and the objectives referred to in paragraph 5.

To identify additional areas suitable for installing renewable energy plants, the regions and provinces have to take into account the following principles and criteria:

• protect cultural heritage and landscape, air and water quality, agricultural areas, with particular regard to those of high value and forest areas;
• safeguard the specific characteristics of areas included in the Natura 2000 network and protected natural areas, wetlands of international importance under the Ramsar Convention, and UNESCO site protection areas, in accordance with the provisions of Article 11-quinquies of the TU FER;
• the classification of an area as suitable may depend on the type of renewable energy plant or the power of a given plant;
• it’s impossible to envisage general and abstract prohibitions on the installation of renewable energy plants;
• priority qualification as suitable areas for surfaces and structures that are built on or characterised by soil sealing, also with a view to promoting individual and collective self-consumption;
• for the purposes of classifying an agricultural area as suitable, the presence of productive activities and farms established in the area is relevant;
• to preserve the agricultural use of land, agricultural areas that can be classified as suitable at regional level must not be less than 0.8% of the utilised agricultural area (UAA) nor more than 3% of the UAA itself; without prejudice to this percentage ratio, specific percentages of UAA exploitation may be defined at municipal level;
• give priority to areas characterised by the presence of industrial centres, also with a view to facilitating self-consumption and decarbonisation of the productive sectors;
• give priority to areas experiencing complex industrial crisis, also with a view to promoting industrial conversion and safeguarding employment levels;
• to balance the needs of environmental protection with those of cultural and landscape heritage protection, the regions may not classify as suitable areas included within the perimeter of assets subject to protection pursuant to Legislative Decree 42/2004 or those included in a 3 km buffer zone, in the case of wind farms, and 500 m, in the case of photovoltaic plants, from the perimeter of the protected assets themselves, nor identify as suitable areas where the characteristics of the plants to be built are in conflict with the implementation rules provided for in the landscape plans.

On the basis of the above, we observe that:

• as recently stated by the Regional Administrative Court of Rome, areas deemed suitable by law constitute a fundamental and essential core for the installation of RES plants, given that the regions and autonomous provinces can only identify additional areas suitable for RES plants beyond those already provided for in Article 11-bis, paragraph 1 of the Consolidated Law on Renewable Energy Sources (TU FER);
• the regions and autonomous provinces can only identify additional areas “suitable” for the installation of RES plants by regional law and not “unsuitable” areas;
• in identifying “suitable” areas, the regions and autonomous provinces can’t impose generalised bans on the construction of plants, as happened in the well-known case of the region of Sardinia through Regional Law 20/2024;
• given the new definition of the principles and criteria for identifying additional areas suitable for the installation of FER plants, pursuant to the parameter set out in Article 10 of Law No. 62/1953, previous regional laws that conflict with this new principle established by the state may be considered implicitly repealed.

This measure reduces the scope for conflict between the state and the regions, because no derogations may be introduced for areas identified as suitable at national level. And because introducing general and abstract prohibitions, and therefore moratoria, is prohibited, and consistency with decarbonisation objectives has been imposed.

h. Power of the state to take action and replace the regions/provinces in the event of inaction

The Department for Regional Affairs and Autonomies of the Presidency of the Council of Ministers also exercises driving functions for the purposes of exercising substitute power.

In the event of failure to adopt this law within the deadline, or failure to comply with the principles and criteria referred to in paragraph 4 or the objectives referred to in paragraph 5, Article 41 of Law No. 234 of 24 December 2012 will apply. This provides for the adoption of substitute state measures for non-compliant regions and provinces, with effect from the expiry of the deadline set for the implementation of the relevant EU legislation, and which will in any case cease to have effect from the date of entry into force of the implementing measures of each region and autonomous province.

The state measures explicitly indicate the substitute nature of the power exercised and the flexible nature of the provisions. The legislative acts have to be submitted for prior examination to the Permanent Conference for Relations between the state, the regions and the autonomous provinces of Trento and Bolzano. The autonomous provinces are responsible for the planning process to identify suitable areas in accordance with the Special Statute and the relevant implementing regulations.

i. Provisions on authorisation regimes for plants in suitable areas

The Energy Decree Law introduces into Legislative Decree 190/2024 the new Article 11-quater on “Regulation of simplified administrative regimes for plants in suitable areas.” In particular:

• the implementation of the measures referred to in Annexes A and B of the TU FER (ie works subject to the free building regime and the simplified authorisation procedure) in suitable areas is not subject to the acquisition of authorisation from the competent landscape authority, which issues a mandatory and non-binding opinion within the same time limits as those provided for the issue of the relevant acts of consent pursuant to Articles 7 and 8 of the TU FER;
• within the scope of the single authorisation procedures relating to the works referred to in Annex C of the TU FER (ie works subject to single authorisation) located in suitable areas, the landscape authority will issue a mandatory and non-binding opinion for environmental impact assessments and, if the deadline for issuing its opinion has passed without response, the proceeding authority will decide on the single authorisation application;
• the terms of the single authorisation procedure for the construction and operation of the plants referred to in Annex C of the TU FER falling within suitable areas are reduced by one third, rounded down to the nearest whole number, where necessary;
• the provisions referred to in the previous points also apply in the case of development or upgrading of the national transmission network.

The provision follows the previous provision of Article 22 of Legislative Decree 199/2021 but with the following change: the provisions referred to in the previous points apply only if the RES plant is located entirely in areas classified as suitable. This assessment seems to exclude the development and upgrading of the national transmission network, which could therefore be located in unsuitable areas and enjoy the benefits of the suitable areas of the plant. However, no mention is made of user-side connection works, which must also be located in a suitable area for the assessment.

If the plant is not located, or is only partially located, in a suitable area, the above provisions don’t apply. The criterion of unsuitability of the area prevails.

j. Decarbonisation targets and agreement between regions

Article 2, paragraph 1, letter p) of the Energy Decree Law confirms the decarbonisation obligations of the regions in accordance with the provisions of the Ministerial Decree of 21 June 2024.

Annex C-bis has been added to the TU FER, which contains the same table as the Ministerial Decree of 21 June 2024 and confirms the same regional allocations of the minimum annual power to be installed, for a total of 80 GW between 2021 and 2030.

The regions must significantly speed up their administrative procedures if they want to meet the 2030 targets, although it’s envisaged that each region may enter into agreements with other regions for the statistical transfer of certain amounts of power from renewable sources. A decree issued by the competent Director-General of the Ministry of the Environment and Energy Security defines the standard agreement for statistical transfer, and the methods for calculating the quantities of power involved in the transfer.

In the case of renewable energy plants located in the territory of several regions or autonomous provinces, or whose production is attributable to contributions from several regions or autonomous provinces, the allocation of the respective power for achieving the objectives is defined by agreements entered into between each local authority concerned.

k. The Digital Platform for Suitable Areas and Acceleration Zones

The Energy Decree also introduces the new Article 12-bis into the TU FER. Within 60 days of the Energy Decree entering into force (ie by 21 January 2026) the operating procedures of the platform established by MASE Decree of 17 September 2024 have to be regulated to include all information and tools necessary to connect and process data for the characterisation and qualification of the territory, the estimation of the potential and the classification of surfaces, areas and zones. This is to ensure adequate support to the regions and autonomous provinces in the process of identifying suitable areas and acceleration zones and in related monitoring activities. This is by Decree of the Ministry of the Environment and Energy Security (the MASE) and subject to agreement at the Unified Conference referred to in Article 8 of Legislative Decree 281/1997.

This platform also contains a counter of the utilised agricultural area (UAA) intended for the installation of RES plants, fed by information and data provided by the regions and autonomous provinces regarding the areas classified as agricultural in their respective territories.

l. Repeal of provisions

Articles 18, 20, 21, 22 and 23 of Legislative Decree 199/2021 are repealed.

  

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¹1.Within the scope of the investments referred to in Article 4, paragraph 1, investments in the following are eligible for subsidies:
a)new tangible assets, instrumental to the business referred to in Annex A to Law No. 232 of 11 December 2016, interconnected with the company’s production management system or supply network and characterised by the additional requirements set out in the aforementioned annex;
b) new intangible assets, instrumental to the business referred to in Annex B to Law No. 232 of 11 December 20, including business management software if purchased as part of the same innovation project that includes investments in systems, platforms or applications for plant intelligence that ensure continuous monitoring and visualisation of energy consumption and self-produced and self-consumed energy, or introduce energy efficiency mechanisms through the collection and processing of data also from field IoT sensors (Energy Dashboarding).
2. For the purposes of identifying eligible investments, the provisions of Article 1, paragraph 1053, of Law No. 178 of 30 December 2020 shall apply, with particular reference to the ineligibility of investments:
a) in the assets indicated in Article 164, paragraph 1, of the TUIR;
b) in assets for which the decree of the Minister of Finance of 31 December 1988, published in the ordinary supplement to the Official Gazette of the Italian Republic No. 27 of 2 February 1989, containing the table of depreciation coefficients for tax purposes, establishes rates lower than 6.5 per cent;
c) buildings and constructions;
d) assets referred to in Annex 3 attached to Law No. 208 of 28 December 2015
²The latter, referred to in Article 20, paragraph 1 bis of Legislative Decree 199/2021, are exempt from the prohibition on the installation of ground-mounted photovoltaic systems on agricultural land.
³Already defined as ‘areas and land suitable under Article 20 of Legislative Decree No. 199 of 8 November 2021’ by Article 20 of Decree Law No. 17/2022.