New decree CER 2025: enhanced incentives and enlarged audience

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Emma Potter

No longer just small municipalities

The decree review First of all The ranks of the subjects which have the requirements for access to non -funding contributions for the construction of photovoltaic systems intended for collective self -consumption, and can therefore obtain the Funded contribution up to 40% from the GSE. Then planned a contribution for self -consumed energy by users who are part of the Cer.

The measure, initially designed to support small municipalities with a population of up to 5,000 inhabitants, did not have the successful success, also probably for the difficulty in finding subjects arranged to take charge of bureaucratic charges for the constitution of Cer in such a little populated context. With the new rules, the threshold is raised to 50,000 inhabitants, also extending the benefit to medium -sized centers, with more likely to find interested operators and users Both on the front of the subjects who manage productive activities and as regards the other local realities and thanks to the approval of the Bollette Decree they can enter the team of the communities. Do not forget the possibility of obtaining contributions also for the plants built before the establishment of the CER.

An advance tripled and extension of the terms

The intervention on the times and methods of disbursement of the contribution is also important. In fact rises to 30%compared to the previous 10%, theAdvance requestable To start the construction works of the plants. And the times are lengthened for their exercise: we move from the deadline of 30 June 2026 to 31 December 2027.

Full and retroactive tax deductions

Another novelty concerns the Report between public contributions and tax breaks. Until now, those who received a non -repayable contribution had to renounce a part of the 50% Irpef deduction provided for the construction of photovoltaic systems, for an amount parameterized to the amount of the contribution received.

Now this constraint has been completely eliminated, and beyond. The rules that recognize the full cumulability between contributions and deductionswithout proportional reductions, have in fact retroactive effecti.e. apply also to the applications already submitted and the plants already started. A correction that restores equity among taxpayers and makes it more convenient to participate in a cer.

Questions

Applications for access to contributions based on the new rules can be submitted on the GSE website as soon as the decree enter into force. At the moment, however, the timing for the presentation are confirmed, so the deadline on the GSE portal remains set on 30 November 2025.

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