Policy Updates

Italian Tax Incentive Draws Criticism From European Solar Manufacturers

By NerdVolt Editorial TeamDecember 18, 20253 min read

Italian Tax Incentive Draws Criticism From European Solar Manufacturers

Last verified: August 12, 2026. This is the editorial review date; confirm the current rule, program, docket, or issuing-authority document linked below before acting. Current status: source-specific status is stated only where the linked official record supports it.

Introduction to Italy's Tax Incentives

Italy’s recent budget law has introduced the 'Iperammortamento2026' tax incentive scheme, which is set to significantly impact the solar photovoltaic (PV) landscape.

Concerns Over Market Fairness

Despite the ambitious goals of the 'Iperammortamento2026' scheme, eleven European solar manufacturers have raised significant concerns regarding its fairness and market implications. These manufacturers, including prominent companies like Bisol, FuturaSun, and SonnenKraft, believe that the tax incentive disproportionately favors heterojunction technology. This focus threatens to limit competition in the market and potentially drive up costs for consumers.

Exclusion of Key Technologies

The manufacturers argue that by prioritizing HJT and tandem technologies, the tax scheme excludes other efficient solar technologies like TOPCon and back-contact (BC) cells, which are also critical to the solar market. This exclusion could stifle innovation and restrict choices for consumers. Critics, such as FuturaSun's Nicola Baggio, emphasize that the current regulations lack transparency, particularly concerning the efficiencies of modules listed in the ENEA register, predominantly benefiting 3Sun, a subsidiary of Enel.

The Broader Energy Landscape

However, the country is navigating a complex landscape influenced by EU policies aimed at promoting domestic manufacturing and reducing reliance on non-EU components. This initiative is not only crucial for local economies but also to compete against Asian manufacturers, particularly in light of incentives like the U.S. Inflation Reduction Act (IRA).

Implications for Competitors and Innovation

With 3Sun leading the charge in HJT production, competitors such as Meyer Burger and others focusing on TOPCon technology may find themselves at a disadvantage. The ongoing debate highlights the need for a balanced approach that encourages technological diversity while still achieving ambitious sustainability goals.

Conclusion: A Call for Revision

The call from eleven European solar manufacturers for Italy to revise its heterojunction tax rule reflects broader concerns about maintaining a competitive, innovative, and cost-effective solar market. As the renewable energy sector continues to evolve, it is essential for policy frameworks to adapt in ways that promote all technologies equally, ensuring that the transition to sustainable energy remains inclusive and beneficial for all stakeholders involved.

Policy lifecycle and official sources

What changed: The page records the reported policy, program, docket, proposal, or administrative action and separates it from later interpretation.

Current status: Confirm whether the measure is proposed, effective, expired, superseded, awaiting review, or not confirmed.

Effective date: Check the controlling instrument for its effective date, transition rules, expiration, and geographic scope.

Who is affected: Check the named households, businesses, utilities, installers, agencies, technologies, and jurisdictions before applying the description.

Last verified: August 12, 2026. Recheck the authority before acting because policy status can change.

Official sources: Start with the relevant official authority; this directory link is a verification starting point, not proof that a particular rule currently applies.

About NerdVolt

NerdVolt explains clean-energy developments with attention to dates, source context, practical impact, and limits.