This circular provides operational guidance on the implementing decrees relating to the new 2026–2028 Hyper-depreciation scheme, with particular reference to:
- the MIMIT/MEF interministerial decree of 7 May 2026, which sets out the implementation procedures for the measure, the application process, the notifications to be submitted, the technical and accounting documentation, and the checks to be carried out by the GSE;
- the MIMIT Directorial Decree of 10 June 2026, which set the initial opening date for the online platform and approved the forms and operational instructions for the submission of advance notifications. This measure sets the first opening date for the online platform and stipulates that advance notifications for access to the surcharge may be submitted from 12:00 on 12 June 2026.
