Incentives for photovoltaic storage systems: what can we really expect in 2026?

What’s actually happening in August 2026?

There is a great deal of misinformation circulating on this subject, almost always along the same lines: off-grid systems presented as being eligible, and tax relief intended for photovoltaic systems also being attributed to the battery. Here you will find only what we have verified from official sources — the Italian Revenue Agency, MIMIT and GSE — with details of what not It is up to.

In summary: for a private There is one solid measure: the IRPEF tax allowance. For a…’company There is one that’s open: the New Transition Plan 5.0. Everything else is closed, or doesn’t cover the battery.

For private individuals: the IRPEF tax deduction

The photovoltaic installation and the associated storage system are classified as building renovation works, governed by the’Article 16-bis of the TUIR. The storage system is eligible for tax relief whether it is installed at the same time as the system or added at a later date, as it is a functionally linked component.

Circumstances that exclude entitlement to the benefit

These are binding, and we are setting them out clearly, because this is where misunderstandings arise:

• The system must be for the home and sized to suit its energy consumption.
• The deduction is not the responsibility of whether the sale of surplus energy constitutes the carrying out of a commercial activity: this is the case, for example, with plants that power exceeding 20 kW.
• To be a holder e those whose main residence is there are two cumulative conditions: a tenant who lives there remains at 36%.
• The deduction cannot be combined with the incentive tariff. It is, however, compatible with on-site exchange and dedicated collection.
• If you add the storage unit to a system that it had not been allowed as a deduction As it benefited from incentive tariffs (such as the Conto Energia scheme), the storage system does not qualify for the tax deduction.
• The following must be sent: notification to ENEA within 90 days since the work was completed.

For businesses: New Transition Plan 5.0

From 12 June 2026 The GSE platform for advance notifications is now operational. The measure relates to investments completed between 1 January 2026 and 30 September 2028.

It is not a tax credit, and this is the most common misconception. It is an increase in the acquisition cost for tax purposes only: it is deducted through depreciation charges, It is not offset on the F24 form. The actual financial benefit depends on the IRES rate and is spread over the depreciation schedule; therefore, a mark-up on 180% does not constitute a contribution from 180%.

The restriction relating to the battery

The accumulation is eligible for tax relief only if controlled an eligible generation facility: a storage system installed on its own, without a new renewable energy facility eligible for support, stay out. The amount eligible for the subsidy for the battery is also capped in proportion to that of the system, with a coefficient that decreases as the power output increases.

The sizing must also be taken into account: the expected production capacity must not exceed the 105% of requirements of the production structure, calculated on the basis of consumption in the previous financial year.

What, on the other hand, does not entitle you to concessions

This part is just as important as the previous one.

• The Ecobonus does not cover photovoltaic systems or energy storage. The Italian Revenue Agency is clear: the tax relief does not apply to the installation of photovoltaic panels, as these are not intended to reduce energy consumption but to generate energy. Please also note the item «installation of solar panels»: this refers to the solar thermal, not solar power.
• The tax credit for energy storage systems has ended. It related solely to expenditure in 2022, with applications submitted in March 2023. For the record: whilst €3 million had been allocated, applications totalling almost €33 million were received, and the amount actually available for use was the 9,15% than that required.
• The Agrisolar Park is closed (window ending on 9 April 2026) and in any case excluded the additional storage capacity added to existing systems.
• The PNRR grant 40% for energy communities has closed from 30 November 2025, and it is oversubscribed: applications have almost doubled the available places.
• The original Transition Plan 5.0 has come to an end: resources to be exhausted in November 2025.

The most common scenario: adding a storage system to an existing installation

This is the situation for those who have had a solar panel system for years and want to stop feeding their midday electricity into the grid for free. The rules are changing quite a lot:

• Private, with IRPEF tax relief: yes, the additional storage capacity installed subsequently is eligible for tax relief — except in the case of the system with the incentive tariff described above.
• Company with the New Transition Plan 5.0: no, a new, compliant power generation system is required to supply the battery.

If you’re considering this option, we have a dedicated page: retrofitting a storage system to an existing photovoltaic installation, where we explain when the kit is sufficient and when it’s better to replace the inverter.

How to proceed

We do not handle the tax relief schemes ourselves: your installer will deal with the paperwork together with your accountant, who is also the only person able to assess your tax capacity. For our part, we provide the necessary technical documentation, which you will find in the battery specifications, and a comparison of the technologies in the product range page. To install it, you can find a partner installer or Request information.

Data verified on 17 August 2026 using official sources from the Italian Revenue Agency, MIMIT and GSE. The rules change frequently and may apply retrospectively to the current tax year: before deciding on an investment, check the latest situation with your tax adviser. This page is for information purposes only and does not replace professional advice.