The Transition 5.0 Plan is the direct successor of the Transition 4.0 Plan and is part of a wider strategy aimed at supporting the digital and energy transformation of Italian companies. €12.7 billion is available for the biennium 2024-2025.
Total financial allocation in Transition 5.0, according to the measures envisaged in the REPowerEU Plan 6.3 billion euros And it aims to encourage the transformation of companies’ production processes, responding to the sustainability challenges posed by the so-called Twin transfer.twin transitions: that Digital And that Energy.
What is Transition Plan 5.0?
The assistance that follows the Transition Plan 4.0 and is established and regulated by the Pnrr Quarterly Decree of March 2, 2024, is an advantage in the form of tax credits for businesses that invest in new production infrastructure in the area. Proportional to the expenditure incurred for the work. State, conducted in the two-year period 2024-2025. Being a general and non-selective measure, It is not considered state aid.
More specifically, the transition plan is 5.0 a. Tax credit For companies located in Italy New investmentstarting From 1 January 2024 to 31 December 2025Within the scope of Innovative projects Which includes one. Reduced energy consumption of production structures Not less than 3%or, alternatively, a A reduction in energy consumption of the affected process with an investment of less than 5%.
In particular, the reduction of energy consumption should come from investments in tangible and intangible assets for the technological and digital transition of companies according to the Industry 4.0 model.
The Transition 5.0 IT platform was launched on 7 August 2024 and is accessible from the Energy Services Manager (GSE) website, with the aim of booking tax credits and offering confirmation communications regarding their implementation. is Orders accepted by the seller as a deposit equal to at least 20% of the purchase cost. The platform was launched on September 12 to offer communication for the execution of innovative projects. Communications must be submitted exclusively online at the GSE website, accessible via Spid.
Which companies can apply for relief and which are excluded?
Anyone can benefit from the partnership. Companies domiciled in Italy and permanent establishments in the territory of the state of non-resident nationals regardless of the legal form, economic sector, size and tax regime adopted for determining business income.
They are instead. Excluded Companies benefit from:
- In a state of voluntary liquidation, bankruptcy, compulsory administrative liquidation, composition with creditors without business continuity, or subject to other bankruptcy proceedings provided for by the Royal Decree of March 16, 1942, n. 267, from the Crisis Code
Business and bankruptcy or other special laws, or against which proceedings are pending. - which are subject to restrictions.
- who do not comply with workplace safety regulations applicable in each sector or who do not comply with obligations to pay social security and welfare contributions for workers.
What investments fall within Transition Plan 5.0?
They are among them. Subsidized goods Also from Transition Plan 5.0:
- i SoftwareSystems, platforms or applications for plant intelligence that guarantee continuous monitoring and visualization of energy consumption and self-generated and self-consumed energy, or data collection coming from the IoT (Energy Dashboarding) field. introduce energy efficiency mechanisms through processing and processing;
- i Business management software If purchased in conjunction with software, systems or platforms.
- i Material goods New tools aimed at business operations.Self-production of energy from Renewable sources for self-consumption, with the exception of biomass, including energy storage systems
- Expenses for training In the context of skills useful for the transfer of production processes, within the limit of 10% of the investment made in capital goods and within the maximum limit of 300 thousand euros.
How much is due to the business and how the tax credit works.
The amount of tax credit varies with respect to investment quota and consumption reduction.
The tax credit can be used, specifically as compensation, within 10 days of the communication by the GSE to the Revenue Agency of the beneficiary companies, and One or more installments up to 31 December 2025Only by submitting Form F24e through Revenue Agency’s online services. Unutilized tax credit amount till 31 December 2025 can be availed in 5 annual installments of the same amount. The amount thereafter must not exceed the amount of accumulated tax credits reported to the company by the GSE.
Here is a summary table prepared by Mimit of how much tax credit companies are owed.
What can it be mixed with and what not?
There is a tax credit. Cumulative with other public benefits which relates to the same expenses, provided that it does not exceed the cost incurred.
Therefore pluralization with i is also recognized. White certificate – topics that confirm energy savings through interventions and projects to increase energy efficiency – and with the thermal account – that increase energy efficiency and thermal energy production from renewable sources for small-scale systems encourages interventions to increase
However, it cannot be combined with:
- Transition 4.0 Tax Credit
- Investment Bonus ZES Unica – Southern Italy (Special Economic Zone).
How to Apply
How to do Application Prophecy 3 steps:
- Preventive communication
- Communication Regarding Placing Orders
- Complementary communication.
All three communications and related actions should be done through the Transition 5.0 portal between services related to Pnrr initiatives by connecting to the GSE customer area. At this time it is only possible to send advance communication regarding booking tax credits and placing orders (better if you use Google Chrome as your browser).
To provide technical specifications, the Ministry of Business and Made in Italy has published an operational circular. For details and other information you can consult Mimit’s continuously updated FAQs and guides available from GSE.