Do I have to book before ordering the asset?

The preliminary notice comes first, but it is not worth sending until you have a solid supplier and quote: a positive outcome starts a 60-day clock to confirm, and the confirmation requires a 20% down payment already paid. Booking too early means spending the window on negotiation.

What happens if I do not confirm within 60 days?

The booking lapses and the investment is no longer covered by that notice. Since there is no allocation to exhaust, the damage is procedural rather than final: a new preliminary notice can be submitted, as long as you stay inside the investment window closing on 30 September 2028.

Is the appraisal needed even for low-value assets?

Yes. For the 2026 iperammortamento the sworn technical appraisal is required regardless of the asset's value, unlike Transizione 4.0 where below a certain threshold a declaration by the legal representative was sufficient.

Who can sign the sworn appraisal?

A chartered engineer or an industrial expert on the relevant professional register. The supplier of the asset or software cannot swear to the requirements of what it sold: it can only provide the technical documentation on which the appraiser bases their assessment.

GSE application for the 2026 iperammortamento: the three notices

Access runs through the GSE Customer Area, on the platform still named Transizione 5.0 even though the mechanism of the incentive has changed. The path has three notices, with an intermediate deadline that is the one people trip over: 60 days to confirm, with a 20% down payment already paid.

Content reviewed on 28 July 2026

The three stages

Stage	What is submitted	When
Preliminary notice (booking)	Company details, type of investment under Annexes IV and V, expected amount and uplift calculation, for each production facility	From 12 June 2026
Confirmation notice	Confirmation of the investment, with a down payment of at least 20% of the acquisition cost already paid	Within 60 days of a positive outcome. Platform open from 21 July 2026
Completion notice	Closure of the investment, with sworn technical appraisal and accounting certification	By 15 November 2028

The 60 days are the critical point

After a positive outcome on the preliminary notice you have 60 days to submit the confirmation, and the confirmation requires that you have already paid a down payment of at least 20% of the acquisition cost. That means the negotiation with the supplier, the order and the first payment all have to fit inside that window.

Booking before you have chosen a supplier is the most common way to burn a booking.

Do not book to "hold your place". There is no place to hold — since there is no allocation to exhaust, booking early protects you from nothing and puts the 60 days on your back.

The documents, and who signs them

The sworn appraisal is required regardless of the asset's value. For this measure there is no threshold below which a declaration by the legal representative is enough, as there was under Transizione 4.0.

Sworn technical appraisal, certifying the asset's technical characteristics and its interconnection: signed by a chartered engineer or industrial expert on the professional register.
Accounting certification of the actual expenditure: signed by a statutory auditor.
Supplier technical documentation supporting the appraisal: produced by whoever built the asset or the software.

If the asset is sold before the end

In case of disposal for consideration during the benefit period, the uplift continues on the remaining charges if within the same tax year you replace the asset with a new one having equivalent or superior technical characteristics and the same requirements. If the replacement costs less, the benefit continues up to the new cost.

How the 2026 iperammortamento works

Bracketed rates, beneficiaries, eligible assets, combination rules and dates.

Eligible custom software

Why SaaS is excluded and how a development contract should be structured so it is not.

Frequently asked questions

Do I have to book before ordering the asset?: The preliminary notice comes first, but it is not worth sending until you have a solid supplier and quote: a positive outcome starts a 60-day clock to confirm, and the confirmation requires a 20% down payment already paid. Booking too early means spending the window on negotiation.
What happens if I do not confirm within 60 days?: The booking lapses and the investment is no longer covered by that notice. Since there is no allocation to exhaust, the damage is procedural rather than final: a new preliminary notice can be submitted, as long as you stay inside the investment window closing on 30 September 2028.
Is the appraisal needed even for low-value assets?: Yes. For the 2026 iperammortamento the sworn technical appraisal is required regardless of the asset's value, unlike Transizione 4.0 where below a certain threshold a declaration by the legal representative was sufficient.
Who can sign the sworn appraisal?: A chartered engineer or an industrial expert on the relevant professional register. The supplier of the asset or software cannot swear to the requirements of what it sold: it can only provide the technical documentation on which the appraiser bases their assessment.

We prepare the technical documentation

If the intangible asset in your project is software we build, the description of the interconnection and the technical evidence for the appraiser are part of what we deliver.

See how we work

Sources

This page is informational and does not constitute tax advice. The authoritative texts are Italian Law 199 of 30 December 2025 (art. 1, paragraphs 427-436, and Annexes IV and V), the interministerial decree of 7 May 2026 and the MIMIT directorial decree of 10 June 2026. We are engineers: we know how to build and document interconnected software, we do not replace your accountant. The sworn technical appraisal and the accounting certification must be signed by licensed professionals, which we are not.