The increasing integration of renewable energy sources is creating new challenges for grid stability, emphasizing the need for flexible and dispatchable power generation. Hydrogen fuel cells represent a clean alternative capable of meeting this demand. This study conducts a techno-economic assessment of multi-megawatt hydrogen-to-power systems based on proton exchange membrane (PEM) fuel cell technology. Several operating scenarios are evaluated, including sensitivity analyses on key parameters such as annual operating hours, capacity market revenues, and ancillary service revenues. Results indicate that economic feasibility can be achieved under certain conditions, identifying the specific situations allowing the cost of hydrogen to be higher than\EUR{5}/kg.