Transition tax credit 5.0: Facilitable investments, tax credit rates and methods of use. All the rules and an example of calculation.
With the conversion into the law of 29 April 2024 n. 56 From PNRR DL Decree 2/3/2024 n.19 the new starts “Transition plan 5.0”.
The plan intends to encourage the innovation projects carried out in the exercises 2024 e 2025 which achieve a reduction in energy consumption attributable to the following three strands:
- Energy efficiency projects;
- Systems for self -production and self -consumption from renewable sources to the exclusion of biomass;
- Personnel training in skills for the green transition.
The tax credit is up to all companies residing in the territory of the State that over the years 2024 e 2025 make new investments in material and intangible goods, instrumental to business exercise, referred to in Annex A and Annex B (law 11 December 2016, n. 232), in production structures located in the territory of the State, As part of innovation projects that follow a reduction in energy consumption under certain conditions, in the measures and within the spending limits established by the decree.
The tax credit is due for the aforementioned investments made from 1 January 2024 to 31 December 2025.
Facilitable investments
Investments (purchase or leasing) in material and immaterial assets technologically advanced and interconnected to factory systems with the characteristics already identify by attachments A and B for the CD instrumental assets. 4.0, provided that the same are used in innovation projects that:
or reduce the energy consumption of the production structure of at least the 3%,
o oppure, reduce the energy consumption of the processes affected by the investment at least of the 5%.
Are among the assets referred to in Annex B, where specifically provided for by the innovation project, Also:
a. software, system, 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 that achieve a reduction in energy consumption in the aforementioned measures and conditions, they are also facilitated:
a. Investments in plants for the self -production of renewable energy intended for self -consumption, excluding biomass that comply with the energy saving requirements mentioned to the point 1;
b. Investments in photovoltaic panels, Only those inserted in the ENEA register are allowed (produced in the EU and classified according to three high efficiency levels) which comply with the energy saving requirements mentioned at the point 1;
c. Expenses for training in skills for ecological transition, admitted only by 10% overall investment, with a roof a 300 thousand euros and limitation to the activities of trainers outside the company identified with subsequent decree of the Mimit.
Summary table of facilitated investments
Type of investment required conditions
Materials and advanced instrumental goods referred to in Annex A and Annex B (Purchase/leasing) which reduce energy consumption. Are among the assets referred to in Annex B where specifically provided for by the innovation project, Also:
a. Software, system, platforms or applications for energy efficiency that guarantee continuous monitoring and display of energy consumption and self -produced and self -consumed energy, or introduce energy efficiency mechanisms;
b. Business management software, If purchased together with the software, to the systems or platforms above. As part of innovation projects that follow a reduction of energy consumption of at least:
• il 3% (production structure)
• or the 5% (processes affected by the investment)
Implants for the self -production of renewable energy intended for self -consumption
Photovoltaic panels admitted to the ENEA register
Training in skills for ecological transition
These expenses are allowed by 10% total investment with maximum roof of 300.000,00 euro
The maximum limit of eligible costs equal to 50 Millions of euros per year for beneficiary company.
Quantification of the tax credit
The facilitation system consists of nine different rates to be applied to the amount of the investment made and depends jointly:
• from the threshold of investment volumes made
• from the results in terms of energy saving achieved by the investment made (divided into three bands of energy efficiency).
In detail:
• for investments up to 2,5 million euros:
- credit rate due to the 45% If the energy saving reaches the third band by reducing energy consumption to a higher extent than 10% for the production unit or to a higher extent to the 15% for the process;
- credit rate due to the 40% If the energy saving reaches the second band by reducing energy consumption from 6 to 10% for the production unit or from 10 to 15% for the process;
- credit rate due to the 35% If the energy saving reaches the first band by reducing energy consumption from 3 to 6% for the production unit or from 5 to 10% for the process;
• for investments between 2,5 e 10 million euros: - credit rate due to the 25% If the energy saving reaches the third band by reducing energy consumption to a higher extent to 10% for the production unit or to a higher extent to the 15% for the process;
- credit rate due to the 20% If the energy saving reaches the second band by reducing energy consumption from 6 to 10% for the production unit or from 10 to 15% for the process;
- credit rate due to the 15% If the energy saving reaches the first band by reducing energy consumption from 3 to 6% for the production unit or from 5 to 10% for the process;
• for investments between 10 e 50 million euros: - credit rate due to the 15% If the energy saving reaches the third band by reducing energy consumption to a higher extent to 10% for the production unit or to a higher extent to the 15% for the process;
- credit rate due to the 10% If the energy saving reaches the second band by reducing energy consumption from 6 to 10% for the production unit or from 10 to 15% for the process;
- credit rate due to the 5% If the energy saving reaches the first band by reducing energy consumption from 3 to 6% for the production unit or from 5 to 10% for the process.
The calculation of the energy saving reached will be based on the comparison between the consumption of the year preceding the start of investments.
Summary table rates of the tax credit
Investment reduction energy consumption
higher than 10% (production unit)
or
higher than 15% (process) Reduction energy consumption
higher than 6% until 10% (production unit)
or
higher than 10% until 15% (process) Reduction energy consumption
dal 3 to 6% (production unit)
or from 5 Al10% (process)
Until 2,5 million euros 45% 40% 35%
And 2,5 a 10 million euros 25% 20% 15%
And 10 a 50 million euros 15% 10% 5%
Certification obligations
For access to the contribution, Companies will have to fulfill the following obligations:
• They present, electronically, Based on a standardized model made available by the Energy Services Manager S.p.A (GSE), The following documentation (referred to in paragraph 11, art. 38 Dl n. 19/2024):
or special certifications issued by an independent evaluator, According to criteria and methods identified with the decree of the Minister of Business and Made in Italy, than with respect to the admissibility of the investment project and the completion of investments, attest:
a. Ex before, the reduction of energy consumption achievable through investments,
b. ex post, the actual realization of investments in accordance with the provisions of the former ante certification,
or together with a communication concerning the description of the investment project and the cost of the same.
Among the periodic communications, it is included that aimed at demonstrating the placement of the orders accepted by the seller, with payment of deposit to an extent at least equal to 20% of the cost of acquisition both for the investments referred to in paragraph 4 than for the investments referred to in paragraph 5, letter a), to transmit, within 30 days from the tax credit booking, under penalty of forfeiture of the benefit (provided for by the amendment accepted during the conversion process of the DL blocks sales n. 39/2024).
The manager, after verifying the completeness of the documentation, transmits monthly (instead of daily, modification always made by the amendment accepted during the conversion of the decree blocks transfers), with electronic modes, to the Ministry of Companies and Made in Italy, The list of companies that have validly asked to take advantage of the facility and the amount of the credit booked, ensuring that the overall amount of the projects admitted to reservation does not exceed the spending limit.
For the purposes of using the credit, The company sends periodic communications to the GSE relating to the advancement of the investment admitted to the facility, according to methods defined with a specific decree.
Based on these communications, the amount of the usable tax credit is determined, in the maximum limit of the one booked.
The company communicates the completion of the investment and this communication must be accompanied, under penalty of forfeiture, by the certification referred to in letter b) previously indicated.
The GSE transmits to the Revenue Agency, with telematic methods defined in agreement, the list of beneficiary companies with the amount of the related tax credit that can be used in compensation.
4) Transition tax credit 5.0: Method of credit use
The credit due must be used exclusively in compensation by F24 only through the electronic services offered by the Revenue Agency, decoration 5 days from sending to the Revenue Agency, by the GSE, of the list of beneficiary companies:
• In a single installment,
• strictly by 31 December 2025.
The excess not compensated by this date can be used in the following five years in five installments of equal amount.
The tax credit cannot form the subject of transfer or transfer even within the tax consolidation.
The amount of the tax credit is reduced to a corresponding extent excluding from the original calculation base the relative cost of the disused investment if, by 31 December of the fifth year following that of completion of investments, The subsidized assets are transferred to third parties, intended for purposes unrelated to business activities or also intended for factories other than those who have given the right to the facility, or in case of non -exercise of the option for the redemption in the case of leasing.
5) Transition tax credit 5.0: Example of calculation
We report below, An example of determining the tax credit due.
With the support of the calculation sheet “Tax credit credit transition 5.0 (Excel)” In addition to the reporting of expenses, it is possible to determine the amount of the credit obtainable.
EXAMPLE
• Value of the material goods included in the € project 500.000
• value of the intangible assets included in the € project 90.000
• reduction of energy consumption achieved above 10% at the level of production structure
• Expenses for training € 30.000
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
