Things
The transition plan 5.0, in complementarity with the transition plan 4.0, It is part of the wider strategy aimed at supporting the digital and energy transformation process of companies and makes available to the same, in the two -year period 2024-2025, 12,7 billions of euros.
In particular, in line with the short and medium term actions provided for by the Repoweru plan, Transition 5.0, with an overall financial allocation equal to 6,3 billions of euros, The aim of promoting the transformation of the production processes of companies, responding to the challenges posed by the twin transitions, digital and energy.
The plan is intended for companies located in the territory of the State, As part of innovation projects that involve a reduction in energy consumption of the production structure not less than 3 percent, o, alternatively, a reduction in the energy consumption of the processes affected by the investment of not less than 5 percent.
The presentation of preventive communications directed to the booking of the tax credit "Transition 5.0" and of confirmation communications relating to the execution of the orders accepted by the seller with payment by way of deposit to an extent at least equal to 20 percent of the acquisition cost.
These communications must be presented exclusively through the electronic system for the management of the measurement available in the appropriate "Transition 5.0" section of the GSE website, accessible via spid, using the compilation models and instructions made available there.
Il 16 August 2024 The "Transitional 5.0" transition circular was published on the website of the Ministry of Business and Made in Italy, whose purpose is to provide technical clarifications in relation to specific profiles, useful for the purposes of the correct application of the new facilitative discipline. "
How it works
The measure consists of an impact in the form of a tax credit proportional to the expenditure incurred for new investments in production structures located in the territory of the State, carried out in the two -year period 2024-2025.
The tax credit is recognized on condition that a reduction in energy consumption of at least the 3% for the production structure or, alternatively, of at least the 5% of the process affected by the investment. In particular, The reduction of energy consumption must achieve investments in material and immaterial goods functional to the technological and digital transition of companies according to the "Industry 4.0" model (Annexes A and B to the law 232/2016).
It is specified that for the purpose of applying the transition plan measurement 5.0 are among the assets referred to in Annex B to the law 11 December 2016, n. 232, Also:
a. i software, i sistemi, The platforms or applications for the intelligence of the plants that guarantee continuous monitoring and display of energy consumption and self -produced and self -consumed energy, or introduce energy efficiency mechanisms, Through the collection and processing of data also from the IoT Sensor of Campo (Energy Dashboarding);
b. Company management software if purchased together with software, to the systems or platforms referred to in letter a).
As part of the innovation projects, they are also facilitated:
• New material goods instrumental to the business exercise aimed at self -production of energy from renewable sources intended for self -consumption, with the exception of biomass, Including the systems for the storage of the energy produced;
• Expenses for the training of personnel in the context of skills useful for the transition of production processes (within the limit of 10% of the investments made in the instrumental assets and within the maximum limit of 300 thousand euros).
All resident companies and stable organizations based in Italy can benefit from the contribution, regardless of the legal form, from the economic sector, by the size and tax regime adopted for the determination of business income.
The rule regulates specific cases of exclusion (art. 38, comma 3), such as situations of financial difficulty of the company or the application of interdictive sanctions. Compliance with security rules and social security contributions is also required.
The amount of the tax credit varies in relation to the investment share and the reduction of consumption.
Investment fees up to 2,5 million euros
% reduction energy consumption % credit 'tax
Production structure: 3-6% Process: 5-10% 35%
Production structure: 6-10% Process: 10-15% 40%
Production structure: beyond 10% Process: beyond 15% 45%
Quote d'Epidal da 2,5 a 10 million euros
% riduzione consumi energetici % credito ’impostaProduction structure: 3-6% – Process: 5-10% 15%
Production structure: 6-10% Process: 10-15% 20%
Production structure: beyond 10% Process: beyond 15% 25%
Investment shares beyond 10 million euros
% riduzione consumi energetici % credito ’impostaProduction structure: 3-6% Process: 5-10% 5%
Production structure: 6-10% Process: 10-15% 10%
Production structure: beyond 10% Process: beyond 15% 15%
The tax credit can be used, exclusively in compensation pursuant to art.17 of the legislative decree 9 July 1997, n. 241, decoration 10 days from the communication of beneficiary companies to the Revenue Agency by the GSE. The tax credit can be used in one or more shares by the date of 31 December 2025, presenting the F24 model only through the electronic services offered by the Revenue Agency, under penalty of rejection of the payment operation. The amount of the tax credit not used to 31 December 2025 It can be used in five annual odds of the same amount. The amount of the tax credit used in compensation must not exceed the amount of the tax credit accrued communicated to the company by the GSE, under penalty of discarding the payment operation.
Procedure for access to the facility
The procedure for access to the facility is subject to the presentation of a "ex -ante" certification, attesting to the reduction of energy consumption achievable through the investments designed, Ed a "ex post", proving the actual realization of investments in accordance with the former ante certification.
Subjects authorized to issue certifications
Pursuant to art 15, comma 6 of the decree The subjects authorized to issue the certifications are:
• Energy management experts (EGE), certified by organism accredited according to the UNI CEI standard 11339;
• le Energy Service Company (ESCo), certified by organism accredited according to the UNI CEI standard 11352;
• Engineers registered in sections A and B of the professional register, as well as the industrial experts and industrial experts graduated in the professional register in the "mechanical and energy efficiency" sections "and" electric plant engineering and automation ", with skills and proven experience in the energy efficiency of production processes.
Phases of the procedure
- For the reservation of the tax credit, companies send preventive communication, accompanied by the ex-ante certification, through the computer platform «Transition 5.0» accessible via SPID from the customer area of the institutional website of the GSE.
The preventive communications sent will be evaluated and managed by the GSE according to the chronological order of sending, verifying exclusively the correct loading on the computer platform of data and the completeness of the documents and information rendered and compliance with the maximum limit of eligible costs for individual beneficiary company per year (50 mln €). - Within 30 days from the confirmation of the booked credit (confirmation receipt) The company transmits a communication relating to the execution of the orders accepted by the seller with payment by way of deposit, to an extent at least equal to 20% of the total cost of investments in capital goods 4.0 (including ancillary costs) and al 20% the total cost of self -production plants.
- Following the completion of the innovation project, the company transmits a completion communication, accompanied by the ex-post certification, containing the information necessary to identify the completed innovation project.
We remain available for information regarding assistance and advice for the preparation of financing applications. It is possible to contact us at n. 081 7871810, or send an e-mail to segreteria@adim.info
