With the publication in the Official Gazette of the implementational decree Transition 5.0, the platform for booking incentives has been activated on the website of the GSE, the body in charge of managing the incentives and credit on behalf of the Ministry of Enterprise and Made in Italy. The webpage, which can be accessed through SPID, will guide companies in correctly complying with the documentary requirements of the decree.
The Plan, promoted by the Ministry of Enterprises and Made in Italy, aims to support and guide the transition of production processes to an efficient, sustainable energy model based on renewable sources, by supporting investments in digitisation, green transition, and personnel training.
The total resources allocated amount to 12.7 billion euros for the two-year period 2024-2025. 6.3 billion euros will arrive from the RePower EU programme, that will finance the Transition 5.0 Plan. A further 6.4 billion euros sum, already provided for in the budget law, will be available for the Transition 4.0 Plan.
With the Transition 5.0 Plan, companies will be able to take advantage of the tax benefit automatically, without any preliminary investigation and assessment. All types of business are covered by the measure, regardless of size, sector and territory. The benefit is therefore cumulative with other interventions financed with national resources, with the exception of the Transition 4.0 tax credit and the credit for investments in the Special Economic Zone (ZES) and Special Logistic Zones (ZLS).
Innovation projects involving investments in technologically advanced tangible and intangible assets (the same as those listed in Annexes A and B of the Transition 4.0 Plan) are eligible for the 5.0 benefit, provided that a reduction in energy consumption of at least 3% of the production unit or 5% if calculated on the process involved in the investment is achieved. Under these conditions, it is also possible to facilitate training expenses and investments in plants for the self-production of energy from renewable sources for self-consumption.
The bonus is recognised for new investments made from 1 January 2024 to 31 December 2025, with the possibility of completing the documentary obligations by 28 February 2026.
The tax credit provides for a maximum rate of 45% and is modulated in 9 rates, depending on the amount of the investments and the reduction in energy consumption achieved.