Italy has published Decree-Law No. 42 of 3 April 2026 in the Official Gazette, which entered into force on 4 April 2026, introducing certain urgent measures. One of the main measures is the amendment of Decree-Law No. 38 of 27 March 2026, which, as previously reported, provided a new credit incentive for taxpayers that submitted qualifying investment plans under an earlier incentive program for Transition 5.0 assets that provide certified energy savings, but were unable to obtain the incent…