The Transition Plan 5.0 was introduced by art. 38 of Law Decree 19 of 2024, later converted into Law 56/2024, as part of Measure 7 - Investment 15 of the National Recovery and Resilience Plan (PNRR). It involves the assignment of a credit tax to companies that make new investments in their production facilities located in Italy, with the aim of encouraging the transition of production processes towards more energy efficient, sustainable and based on renewable sources models. This investment is part of innovation projects that aim to reduce energy consumption and provides a total of 6.3 billion euros in financial resources. The Measure, managed by the Ministry of Business and Made in Italy, provides relief in the form of a tax credit, proportional to the investments made by companies. The Ministerial Decree Transition 5.0, published on 24 July 2024, made the legislation provided for by the art. 38 of Legg Decree of 2 March 2024, n. 19.
Who can access:
The Measure is intended for all companies based in Italy, as well as "permanent organizations in the territory of the State" belonging to non-residents. This provision applies regardless of the legal form of the company, the economic sector in which it operates, its size or the tax regime used to calculate business income. Companies based abroad that carry out continuous activity in Italy are also included.
Eligible projects:
Innovation projects started from 1 January 2024 and completed by 31 December 2025, which involve investments in one or more new tangible assets, functional to the business activity, listed in Annexes A and B of the law, are eligible for the benefit. 11 December 2026, n. 232. These projects must result in an overall reduction in the energy consumption of the production structure located in Italy, equal to at least 3%, or, alternatively, a reduction in the energy consumption of the processes involved in the investment of no less than 5%.
Among the assets listed in Annex B of Law 11 December 2016, n. 232, the following may also be included, if provided for in the project:
software, systems, platforms or applications for the intelligent management of facilities, which allow continuous monitoring and visualization of energy consumption and self-produced and self-consumed energy, or which introduce measures to improve energy efficiency through collection and analysis of data, also thanks to IoT sensors (Energy Dashboarding);
business management software, if purchased together with the software, systems or platforms indicated in the previous point.
Furthermore, within the projects that achieve the energy reductions described above, the following are eligible:
investments in new material assets, functional to the self-production of energy from renewable sources for self-consumption, excluding biomass, and including systems for the accumulation of the energy produced;
expenses for training activities aimed at acquiring or consolidating technological skills useful for the digital and energy transition of production processes.
The Tax Credit:
The tax credit is determined on the basis of eligible expenses for investments and the reduction in energy consumption. There is also an increase in the calculation base of the tax credit in the case of use of highly energy efficient EU photovoltaic modules. The benefit is increased by:
a total amount not exceeding 10,000 euros for expenses incurred by SMEs to fulfill certification obligations.
an amount not exceeding 5,000 euros for expenses incurred by beneficiaries not legally obliged to carry out a statutory audit of accounts, to fulfill the certification obligation.
How to access:
The procedure for requesting the tax credit provided for by the Transition Plan 5.0 for innovation projects is divided into three main steps:
Preliminary communication
Communication regarding the issuing of orders
Conclusion communication
All these communications, together with the related activities, must be carried out via the "Transition 5.0" portal, accessible among the services relating to the PNRR measures, exclusively via the SPID access in the GSE Customer Area. At the moment, it is only possible to send the preliminary communication for booking the tax credit and that relating to the issuing of orders. The company sends a preliminary communication before the completion of the innovation project. The GSE limits itself to verifying that the data has been correctly uploaded to the IT platform, that the documents and information provided are complete and that the maximum limit of eligible costs for each beneficiary company envisaged by the Decree is respected, taking into account the available financial resources. Within thirty days of receiving the communication confirming the amount of the tax credit booked, the company must send a communication containing the details of the invoices relating to the orders accepted by the seller.
This must include the payment of a deposit, equal to at least 20% of the acquisition cost, for:
Investments in new and instrumental assets for business operations, as indicated in annexes A and B of law 11 December 2016, n. 232;
Investments in material assets intended for the self-production of energy from renewable sources for self-consumption.
After the completion of the innovation project, and in any case by 28 February 2026, the company must send a conclusion communication. This communication must contain all the information necessary to identify the completed project, including the actual date of completion, the amount of eligible investments and the amount of the corresponding tax credit.
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