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Home - Solar Industry - European solar producers are urging Italy to revise its heterojunction tax rule
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European solar producers are urging Italy to revise its heterojunction tax rule

solarenergyBy solarenergyDecember 18, 2025No Comments2 Mins Read
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Eleven European solar panel makers say Italy’s 2026 tax incentive unfairly favors heterojunction technology (HJT), risks higher costs and limits competition in the PV market.

December 18, 2025
Sergio Matalucci

From pv magazine Italy

Eleven European solar module manufacturers have called on Italy to change provisions in the 2026 budget law that limit a major tax incentive for investments to a limited number of solar technologies.

The companies said the current framework governing the “Iperammortamento” tax incentive limits eligibility for 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 of the joint statement are Bisol, Eurener, FuturaSun, FlySolartech, Omnia Solar, SonnenKraft, SoliTek, Soluxtec, Solvis, Sunerg Solar and Torri Solare. The incentive supports business investments in capital equipment, including photovoltaic systems related to energy efficiency projects.

Legal provisions first issued in late October and revised this week through amendments limit eligibility for technologies currently widely produced in Italy and Europe, mainly by 3Sun, a production unit of Italian utility Enel, the companies said. Tandem perovskite modules, while included, are still largely commercially unavailable. 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 limitation 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, increase costs for end customers and slow down the development of the wider 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 technologies for photovoltaic modules. We must avoid a preference for a single technology, such as heterojunction, and ensure fair conditions of competition between the different industrial solutions available.”

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