Regulation
Remote self-consumption in Italy, 2026: rules, GSE incentives and PPAs for businesses
In short.
- A business may consume the energy of its own renewable plant located elsewhere, on a site at its disposal, through a direct line of up to 10 km or through the distribution grid (Legislative Decree 199/2021, art. 30).
- Through the grid, the GSE pays on shared energy under the same primary substation the ARERA valorisation fee and, for new or repowered plants up to 1 MW, a premium tariff for 20 years; the energy fed in remains the producer's, who may sell it.
- The plant may belong to a third-party producer acting on the business's instructions; the 2026 iperammortamento (Italy's enhanced depreciation) also covers remote self-consumption, with a perimeter and limits of its own.
This guide sets out the rules in force on 11 October 2026, checked against the primary sources listed at the end, for those in a company who must decide whether a plant away from the factory can lower the cost of energy. It is not legal or tax advice.
What is remote self-consumption?
Article 30 of Legislative Decree 199/2021 concerns the final customer who becomes a renewables self-consumer: they produce and store renewable electricity for their own consumption and may sell what they produce. Paragraph 1, letter a), no. 2, allows them to do so with one or more plants located in buildings or sites other than those where they operate, provided those buildings or sites are at their disposal. This is remote self-consumption: production and consumption stay with the same final customer, but not in the same place.
The law provides two forms, at nos. 2.1 and 2.2: a direct connection between plant and consumer, or the use of the existing distribution grid. ARERA, the energy regulator, treats them as two separate configurations of the Testo integrato autoconsumo diffuso (TIAD, Annex A to resolution 727/2022/R/eel, as supplemented by resolution 15/2024/R/eel): the individual "remote" self-consumer with a direct line and the individual "remote" self-consumer using the distribution grid.
The plant sites must be fully available to the self-consumer. For ARERA, full availability means ownership or rights such as surface rights, usufruct, loan for use or lease; an easement is not a sufficient title (TISSPC, art. 1, letter bb), a definition the TIAD adopts).
Public grid or direct line: what changes?
With a direct line (art. 30, paragraph 1, letter a), no. 2.1) the plant is connected to the final customer's installation through a connection no longer than 10 kilometres, to which no other users may be connected; if underground, the line is authorised under the same procedure as the plant. The TIAD (paragraphs 3.6 and 14.2) allows a single consumption unit and a single plant, measures the 10 km as the minimum distance between the cadastral parcels of the consumption unit and those of the plant, and allows only one switch from the distributed self-consumption regime to that of simple production and consumption systems, with repayment of the previous regime's benefits. General system charges apply to the same extent as in the grid-based configuration (art. 30, paragraph 1-bis), and the customer pays them directly to CSEA.
With the distribution grid (no. 2.2) the energy produced is fed into the grid and shared with the withdrawal points the self-consumer holds. The TIAD (paragraph 3.7) allows a single final customer, several consumption units and several plants, all in the same bidding zone and on sites fully available to the self-consumer. The GSE requires at least two connection points, one serving a consumption unit and one to which a plant is connected. General system charges remain due on energy withdrawn from the grid, shared energy included (art. 32, paragraph 2): sharing is an hourly calculation, and the benefit comes as a GSE payment.
The choice also affects incentives. By law, a grid-based self-consumer accesses the shared-energy incentives of art. 8 and the compensation of art. 32, paragraph 3, letter a), while a direct-line self-consumer accesses the instruments of arts. 6, 7 and 8 (art. 30, paragraph 1, letter c). The CACER decree (Ministerial Decree of 7 December 2023, no. 414), which governs the premium tariff on shared energy, however covers only configurations using the distribution grid.
Primary substation or bidding zone: what is the perimeter?
It depends on what is being assessed. There are three rules, and they do not coincide.
- The configuration. Under the TIAD the consumption units and plants of a remote self-consumer using the grid must sit in the same bidding zone (paragraph 3.7). Shared energy is, every hour, the lower of the energy fed in and the energy withdrawn for sharing purposes by the configuration's points in the same bidding zone (art. 1, letter t).
- The GSE contributions. The valorisation fee is calculated on self-consumed energy, the part of shared energy relating to points under the same primary substation (TIAD, art. 1, letter r); the premium tariff applies to energy shared through the portion of the grid under the same primary substation (Ministerial Decree 414/2023, art. 4). For the GSE, the configuration's withdrawal points and plants must sit under the same primary substation.
- The iperammortamento. For remote self-consumption the implementing decree admits plants in the same bidding zone as the production facility (MIMIT-MEF interministerial decree of 7 May 2026, art. 8).
In practice, for a business aiming at the GSE contributions, the constraint that decides where the plant goes is the primary substation of its withdrawal points. The GSE publishes an interactive map of the conventional areas of primary substations, to check that the connection points fall in the same area. For small islands not connected to the national grid, the law asks ARERA not to apply the primary-substation limit (art. 32, paragraph 3, letter e).
Which incentives and fees does the GSE pay?
For a remote self-consumer using the grid, the GSE pays two items, for each plant whose energy counts in the configuration, after the application for the distributed self-consumption service.
The valorisation fee. It is set by ARERA as a refund of some tariff components: every month, self-consumed energy times the variable unit part of the transmission tariff for low-voltage users (TIAD, paragraph 6.4). For 2026 that component is 1.190 euro cents per kWh, i.e. EUR 11.90 per MWh.
The premium tariff. It applies to incentivised shared energy for 20 years from commercial operation, and stays fixed for the whole period (Ministerial Decree 414/2023, art. 4). It has a fixed part that depends on capacity and a variable part equal to max(0; 180 - Pz), where Pz is the hourly zonal price, subject to a cap (Annex 1):
| Plant capacity | Formula (EUR/MWh) | Cap (EUR/MWh) |
|---|---|---|
| up to 200 kW | 80 + max(0; 180 - Pz) | 120 |
| above 200 kW and up to 600 kW | 70 + max(0; 180 - Pz) | 110 |
| above 600 kW | 60 + max(0; 180 - Pz) | 100 |
For solar there is a geographic correction: +4 EUR/MWh in the Central regions (Lazio, Marche, Tuscany, Umbria, Abruzzo), +10 EUR/MWh in the Northern ones (Veneto among them), no correction in the other regions, i.e. Campania, Molise, Apulia, Basilicata, Calabria, Sicily and Sardinia. In the GSE operating rules the correction is added after the cap: up to 200 kW the maximum tariff is therefore EUR 120/MWh in the South and the islands, 124 in the Centre and 130 in the North.
For a business one more rule matters. If incentivised shared energy exceeds 55% of the energy fed in (45% if the plant also has a capital grant), the excess share of the premium tariff must go only to consumers other than businesses or to social purposes in the plants' area; in individual self-consumption the commitment is made with a sworn statement, and the GSE checks the threshold every year (Ministerial Decree 414/2023, art. 3, paragraph 2, letter g), and Annex 1). A business that consumes mostly during production hours must run the numbers with this threshold, not with the full tariff.
Three points on timing. The premium tariff application must be filed within 120 days of entry into operation: if late, the tariff is lost for the period in between (art. 5). The tariff applies until the thirtieth day after 5 GW of incentivised capacity is reached, and in any case no later than 31 December 2027 (art. 1). Before building, a preliminary eligibility check can be requested from the GSE, voluntary and for a fee: the authorisation must have been requested and the grid connection offer obtained, where required, with the plant not yet in operation, and the GSE replies within 60 days (operating rules, para. 2.1.4).
The energy fed into the grid remains available to the producer, who may sell it on the market or to the GSE through dedicated withdrawal. The PNRR capital grant for CERs and groups of self-consumers, on the other hand, is not available to remote self-consumers, not even in municipalities below 50,000 inhabitants.
For an order of magnitude there is the indicative incentive calculator: it is built for energy communities, but the premium tariff formula and the valorisation fee formula are the same for a remote self-consumer using the grid; the share of shared energy has to be estimated on the business's consumption profile.
New or existing plant: what changes?
For the premium tariff the plant must be newly built or a repowering, up to 1 MW, have entered operation from 16 December 2021 and, if solar, be made of new components; the connection points must sit under the same primary substation. For a plant above 1 MW the GSE pays only the valorisation fee. For the repowering of an existing plant the tariff covers only the new section, whose energy must be metered separately (Ministerial Decree 414/2023, art. 2 and art. 4, paragraph 4).
The TIAD conditions for a remote self-consumer using the grid (paragraph 3.7) set no date of entry into operation for the plants, unlike those for energy communities, which cap existing plants at 30% of capacity. A plant that entered operation before 16 December 2021 does not access the premium tariff: whether it can join a configuration with the valorisation fee only has to be checked with the GSE in the access application.
On the tax side the difference is clear-cut: the 2026 iperammortamento covers only new tangible capital goods used in the business (Law 199/2025, art. 1, paragraph 429).
Who can own the plant, and what role does a PPA play?
The plant does not have to belong to the business. In the grid-based configuration one or more producers other than the final customer may take part, provided they act on the customer's instructions; their main business may even be producing and trading electricity. There is still only one final customer, who holds all withdrawal points and must have full availability of the plant sites (GSE operating rules, para. 1.2.4). With a direct line the producer may be the customer or a third party acting on the customer's instructions (TIAD, paragraph 3.6).
The referent towards the GSE is the self-consumer or, under an annual, revocable mandate without representation, a producer in the configuration that is an ESCo certified under UNI CEI 11352.
The third-party producer and the business may govern the sale of the energy with a long-term contract. The law says so expressly for collective configurations: in groups of self-consumers and in renewable energy communities, surplus energy may also be sold through renewable power purchase agreements, directly or through aggregation (art. 30, paragraph 2, letter d), and art. 31, paragraph 2, letter b). In incentivised configurations the energy fed in remains the producer's (Ministerial Decree 414/2023, art. 4, paragraph 2). A PPA therefore coexists with the configuration: the contract governs the energy fed in, the GSE contributions are calculated on shared energy. In a CER the constraint remains that all plants must be available to and under the control of the community, even when a third-party producer who is not a member provides them.
Can it be combined with the iperammortamento?
They are two different instruments, with different perimeters: the premium tariff pays for shared energy, the iperammortamento increases the investment cost for depreciation and leasing instalments. The 2026 budget law includes among eligible assets those for self-producing renewable energy intended for self-consumption "even at a distance under article 30, paragraph 1, letter a), number 2" of Legislative Decree 199/2021, storage included; for solar, only with modules in categories B and C of the ENEA register (paragraph 429). The uplift is 180% up to EUR 2.5 million of investment, 100% above 2.5 and up to 10 million, 50% above 10 and up to 20 million, for investments made from 1 January 2026 to 30 September 2028 (paragraph 427).
The combination rules have to be read from both sides.
- From the iperammortamento side, the benefit can be combined with other relief funded by national and EU resources on the same costs, provided the support does not cover the same portions of cost and does not exceed the cost incurred; it does not apply to investments that benefit from the 4.0 capital goods tax credit provided for 2025 by Law 207/2024, art. 1, paragraph 446 (paragraph 431).
- From the premium tariff side, the GSE operating rules (para. 1.2.1.6) allow it to be combined with other forms of public support other than capital grants: with a reduction if they constitute a State aid scheme, within a grant equivalent of 40% of the reference cost; without reduction if they do not. It cannot be combined with other operating incentives.
Neither the iperammortamento implementing decree nor the GSE operating rules say which of these categories the iperammortamento falls into for premium tariff purposes: it is a point to clarify with the GSE before closing the business plan. Two iperammortamento constraints also change the sizing: expected output may not exceed 105% of the production facility's energy needs, and the eligible cost per kW is capped by size and module category (decree, art. 8 and Annex 1). If the plant stays with a third-party producer who sells the energy to the business, the uplift is not the business's: it belongs to whoever makes the investment. The detail is in the insight on the 2026 iperammortamento for remote self-consumption.
What, in short, are the differences between the two configurations?
| Through the distribution grid | With a direct line | |
|---|---|---|
| Law | Legislative Decree 199/2021, art. 30, para. 1, letter a), no. 2.2 | Legislative Decree 199/2021, art. 30, para. 1, letter a), no. 2.1 |
| Connection | existing distribution grid | direct connection, no other users connected |
| Distance or perimeter | same bidding zone; for GSE contributions, same primary substation | at most 10 km between cadastral parcels |
| Consumption and plants | one final customer, several consumption units, several plants | a single consumption unit, a single plant |
| Third-party plant | yes, if acting on the self-consumer's instructions | yes, on the same terms |
| ARERA valorisation fee | yes, on self-consumed energy (TIAD, para. 6.4) | not among the configurations of TIAD paras. 6.3 and 6.4 |
| Premium tariff (Ministerial Decree 414/2023) | yes, for new plants or repowerings up to 1 MW | no |
| General system charges | on energy withdrawn from the grid, shared energy included | same extent as the grid-based configuration, paid to CSEA |
| PNRR grant | no | no |
| 2026 iperammortamento | yes, plant in the bidding zone of the production facility | yes, on the same terms |
Which documents should be ready for a first assessment?
A first assessment starts from data, not from the available land. It needs:
- the list of the business's withdrawal points (POD), with address, voltage level and contracted capacity;
- hourly consumption over the last twelve months for each point, because shared energy is calculated hour by hour;
- recent bills and the current supply contract, with its expiry date;
- for the plant site, the title of availability (ownership, surface right, usufruct, loan for use or lease) and the cadastral references, with the primary substation checked on the GSE map;
- for an existing plant, its date of entry into operation, capacity and current contracts with the GSE;
- if the iperammortamento is being considered, electricity and heat consumption in the previous financial year, which set the 105% cap;
- if the project is under way, the status of the authorisation and the grid connection offer, also needed for the GSE preliminary check.
The "I need energy for my company" section summarises what we compare with a business weighing PPAs, on-site or remote self-consumption and energy communities. For a specific case, write to us: we reply within two business days.
Frequently asked questions
What is individual remote self-consumption?
It is the configuration in which a single final customer consumes the energy of renewable plants located somewhere other than where they operate, on sites at their disposal. It is set out in art. 30, paragraph 1, letter a), no. 2, of Legislative Decree 199/2021, in two forms: a direct line no longer than 10 km, or the existing distribution grid.
How does remote solar work for a business?
In the grid-based configuration the plant feeds its energy into the grid, and the business keeps withdrawing at its own withdrawal points under its own supply contract. Every hour the GSE calculates shared energy, the lower of energy fed in and energy withdrawn, and pays its contributions on the part relating to points under the same primary substation.
The energy fed in remains the producer's, who may sell it on the market or to the GSE through dedicated withdrawal.
Can remote self-consumption use an existing plant?
The CACER decree premium tariff applies only to new plants or repowerings, up to 1 MW, that entered operation from 16 December 2021; for a repowering it covers only the new section, metered separately.
The TIAD conditions for a remote self-consumer using the grid set no date of entry into operation for the plants; the 2026 iperammortamento, on the other hand, covers only new capital goods.
What economic benefits does the GSE pay?
Two items, for a remote self-consumer using the grid: the valorisation fee set by ARERA on self-consumed energy, EUR 11.90 per MWh in 2026, and the premium tariff on incentivised shared energy, for 20 years, capped at EUR 100, 110 or 120 per MWh depending on capacity, plus the solar correction in Central and Northern regions.
The GSE pays the two items together, after the application for the distributed self-consumption service; the tariff application is due within 120 days of entry into operation.
Can a PPA be part of a CER or of a self-consumption configuration?
Yes, for the energy fed into the grid. Legislative Decree 199/2021 provides that the surplus energy of groups of self-consumers and of renewable energy communities may also be sold through renewable power purchase agreements (art. 30, paragraph 2, and art. 31, paragraph 2); in incentivised configurations the energy fed in remains the producer's, who may sell it.
The PPA does not replace the configuration: the GSE contributions are calculated on shared energy. In a CER a third-party producer's plant must still be available to and under the control of the community; in remote self-consumption the third-party producer remains subject to the self-consumer's instructions.
Sources
All consulted on 11 October 2026.
Law: Legislative Decree 8 November 2021, no. 199, art. 30, text in force since 29 April 2022 (self-consumers, direct line, grid, incentives, general charges); art. 31, text in force since 19 April 2026 (energy communities, surplus energy and PPAs); art. 32, text in force since 24 January 2026 (general charges, small non-interconnected islands). Source: Normattiva.
ARERA regulation: TIAD, Annex A to resolution 727/2022/R/eel as supplemented by resolution 15/2024/R/eel, art. 1 (letters r and t), paragraphs 3.6, 3.7, 6.4 and 14.2; TISSPC, art. 1, letter bb) (full availability of a site); transmission service tariff, 2024-2027 values, 2026 update by resolution 573/2025/R/eel.
Incentives: Ministerial Decree (MASE) 7 December 2023, no. 414 (CACER decree), art. 1, paragraph 2, art. 2, art. 3, paragraph 2, letter g), art. 4, art. 5, art. 6 and Annex 1; GSE, operating rules for access to the distributed self-consumption service and to the PNRR grant, version of 16 July 2025, paras. 1.2.1.2, 1.2.1.6, 1.2.4, 2.1.4 and 2.2.2.1; GSE, pages Autoconsumatori a distanza (remote self-consumers), Gruppi di autoconsumatori e comunità di energia rinnovabile (configurations) and Comunità energetiche rinnovabili (energy communities).
Iperammortamento: Law 30 December 2025, no. 199, art. 1, paragraphs 427, 429 and 431, in the text in force since 1 October 2026 (from 1 January 2027 the rules move into the new Consolidated Income Tax Act, Legislative Decree 19 June 2026, no. 117); Law 30 December 2024, no. 207, art. 1, paragraph 446; interministerial decree of 7 May 2026 of the Ministry of Enterprises and Made in Italy, in agreement with the Ministry of Economy and Finance, art. 8 and Annex 1.