The Transition 5.0 Plan, complementary to the Transition 4.0 Plan, is part of a broader strategy aimed at supporting businesses' digital and energy transformation process and provides them with €12.7 billion for the two-year period 2024-2025. Specifically, in line with the short- and medium-term actions envisaged in the REPowerEU plan, Transition 5.0, with a total budget of €6.3 billion, aims to foster the transformation of businesses' production processes, responding to the challenges posed by the twin digital and energy transitions. Article 38 of Legislative Decree no. 19 of March 2, 2024, converted, with amendments, by Law no. 56 of 24 July 2020, containing "Further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR)", established the new Transition Plan 5.0, introducing a tax credit for companies making new investments, effective from January 1, 2024, until December 31, 2025, in companies located within the Italian territory, as part of innovation projects that result in a reduction in energy consumption of the production facility of no less than 3 percent, or, alternatively, a reduction in energy consumption of the processes affected by the investment of no less than 5 percent. The interministerial decree of July 24, 2024, identifies the implementation methods for the new tax credit, with particular reference to the subjective and objective scope, as well as the amount of the benefit, the provisions regarding the procedure for accessing the incentive, its use, and the related documentation requirements. The Directorial Decree of August 6, 2024, establishes the opening of the IT Platform starting at 12:00 on August 7, 2024, for the submission of advance communications aimed at booking the "Transition 5.0" tax credit and confirmation communications relating to orders accepted by the seller with a down payment of at least 20 percent of the acquisition cost. These communications must be submitted exclusively through the electronic system for managing the measure, available in the "Transition 5.0" section of the GSE website, accessible via SPID, using the forms and completion instructions made available there. The deadlines for submitting communications regarding the completion of innovation projects, pursuant to Article 12, paragraph 6, of the aforementioned decree of July 24, 2024, will be established by a subsequent provision of the MIMIT. BERNAZZOLI Per. Ind. ENZO and his team will assist you throughout the design phase, ensuring a punctual start to work.
La Misura consiste in un’agevolazione sotto forma di credito d’imposta proporzionale alla spesa sostenuta per nuovi investimenti in strutture produttive ubicate nel territorio dello Stato, effettuati nel biennio 2024-2025.
Gate
La procedura per l’accesso all’agevolazione è subordinata alla presentazione di una certificazione «Ex ante», attestante la riduzione dei consumi energetici conseguibile mediante gli investimenti progettati, ed una «Ex post», comprovante l’effettiva realizzazione degli investimenti in conformità alla certificazione ex ante.
Certifiers
Ai sensi dell’art 15, comma 6 del decreto i soggetti abilitati al rilascio delle certificazioni sono:
Per la prenotazione del credito d’Imposta le imprese inviano una Comunicazione Preventiva, corredata dalla Certificazione ex-ante, tramite la Piattaforma Informatica «Transizione 5.0» accessibile tramite SPID dall’Area Clienti del sito istituzionale del GSE.
ANNEX A (Article 1, paragraph 9)
Beni funzionali alla trasformazione tecnologica e digitale delle imprese secondo il modello «Industria 4.0» Beni strumentali il cui funzionamento è controllato da sistemi computerizzati o gestito tramite opportuni sensori e azionamenti:
ANNEX B (Article 1, paragraph 10) - Software, systems and system integration, platforms and applications
Intangible assets (software, systems and system integration, platforms and applications) connected to investments in tangible assets "Industry 4.0" o Software, systems, platforms and applications for the design, definition/qualification of performance and production of products in unconventional or high-performance materials, capable of allowing the design, 3D modelling, simulation, experimentation, prototyping and simultaneous verification of the production process, the product and its characteristics (functional and environmental impact) and/or the digital and integrated archiving of information relating to the product life cycle in the company information system (EDM, PDM, PLM, Big Data Analytics systems), o software, systems, platforms and applications for the design and re-design of production systems that take into account the flows of materials and information, o software, systems, platforms and applications for decision support capable of interpreting data analysed from the field and displaying specific actions to online operators to improve product quality and the efficiency of the production system, o software, systems, platforms and applications for the management and Production coordination with high levels of integration of service activities, such as factory logistics and maintenance (such as intra-factory communication systems, fieldbuses, SCADA systems, MES systems, CMMS systems, innovative solutions with features attributable to IoT and/or cloud computing paradigms), or software, systems, platforms and applications for monitoring and controlling the working conditions of machines and production systems interfaced with factory information systems and/or cloud solutions, or virtual reality software, systems, platforms and applications for the realistic study of components and operations (e.g. assembly), both in immersive or visual-only contexts, or reverse modeling and engineering software, systems, platforms and applications for the virtual reconstruction of real contexts, or software, systems, platforms and applications capable of communicating and sharing data and information both among themselves and with the surrounding environment and stakeholders (Industrial Internet of Things) thanks to a network of interconnected intelligent sensors, or software, systems, platforms and applications for dispatching activities and routing products within systems production, or software, systems, platforms and applications for quality management at the production system level and related processes, or software, systems, platforms and applications for access to a virtualized, shared and/or configurable set of resources to support production processes and production and/or supply chain management (cloud computing), or software, systems, platforms and applications for industrial analytics dedicated to the processing and elaboration of big data from IoT sensors applied in the industrial sector (Data Analytics & Visualization, Simulation and Forecasting), software, systems, platforms and applications for artificial intelligence & machine learning that allows machines to demonstrate an intelligent ability and/or activity in specific fields to guarantee the quality of the production process and the reliable operation of the machinery and/or plant, or software, systems, platforms and applications for automated and intelligent production, characterised by high cognitive capacity, interaction and adaptation to the context, self-learning and reconfigurability (cybersystem), or software, systems, platforms and applications for the use along the production lines of robots, collaborative robots and intelligent machines for the safety and health of workers, the quality of final products and predictive maintenance, or software, systems, platforms and applications for the management of augmented reality through wearable devices, software, systems, platforms and applications for devices and new interfaces between man and machine that allow the acquisition, transmission and processing of information in vocal, visual and tactile format, software, systems, platforms and applications for the intelligence of plants that guarantee energy efficiency and decentralisation mechanisms in which the production and/or storage of energy can also be delegated (at least partially) to the factory, or software, systems, platforms and applications for the protection of networks, data, programs, machines and plants from attacks, damage and unauthorized access (cybersecurity), or virtual industrialization software, systems, platforms and applications which, by virtually simulating the new environment and uploading the information to the cyber-physical systems once all the checks have been completed, allow hours of testing and machine downtime along real production lines to be avoided.
