European solar manufacturers urge Italy to revise heterojunction tax rule

Share

From pv magazine Italy

Eleven European solar module manufacturers have called on Italy to amend provisions in its 2026 budget law that restrict a key investment tax incentive to a narrow set of solar technologies.

The companies said the current framework governing the “Iperammortamento” tax incentive limits eligibility to European-made heterojunction bifacial modules with cell efficiency above twenty four percent and tandem perovskite panels, effectively excluding mainstream PV technologies from support.

The signatories to the joint statement are Bisol, Eurener, FuturaSun, FlySolartech, Omnia Solar, SonnenKraft, SoliTek, Soluxtec, Solvis, Sunerg Solar and Torri Solare. The incentive supports corporate investment in capital assets, including photovoltaic systems linked to energy efficiency projects.

Regulatory provisions first issued in late October and revised this week through amendments restrict eligibility to technologies currently produced at scale in Italy and Europe primarily by 3Sun, a manufacturing unit of Italian utility Enel, according to the companies. Tandem perovskite modules, while included, remain largely unavailable commercially. Technologies such as tunnel oxide passivated contact and back contact modules are excluded under the current rules.

The manufacturers said the structure creates “a clear restriction of the market, ultimately favoring a single industrial player, 3Sun, controlled by Enel and quasi-state-owned.”

The statement said the rules limit installation options, raise costs for end customers and slow development of the broader photovoltaic market in Italy.

“As Italian and European manufacturers of photovoltaic modules, we call for an immediate regulatory correction of these provisions,” the group said. “We have concretely demonstrated our ability to produce, develop, improve industrial processes and innovate photovoltaic module technologies. We have to avoid a tilt toward a single technology, such as heterojunction, and ensure fair competitive conditions among the various industrial solutions available.”

This content is protected by copyright and may not be reused. If you want to cooperate with us and would like to reuse some of our content, please contact: editors@pv-magazine.com.

Popular content

Why EPC leaders must diversify across energy transition and digital infrastructure
18 December 2025 The EPC organisations that choose to lead across both the energy transition and digital infrastructure will not simply respond to the coming decades o...