Transition Plan 5.0
The Transition Plan 5.0, in complementarity with the Transition Plan 4.0, is part of the broader strategy aimed at supporting the digital and energy transformation process of companies and makes 12.7 billion euros available to them in the two-year period 2024-2025.
Architecture facilities
The Measure consists of a relief in the form of a tax credit proportional to the expenditure incurred for new investments in production facilities located in the territory of the State, carried out in the two-year period 2024-2025.
Gate
The procedure for accessing the incentive is subject to the presentation of an "Ex ante" certification, attesting to the reduction in energy consumption achievable through the planned investments, and an "Ex post" certification, proving the actual implementation of the investments in compliance with the ex ante certification.
Certifiers
Pursuant to art. 15, paragraph 6 of the decree, the entities authorised to issue certifications are:
Procedural summary
To reserve the tax credit, companies send a Preventive Communication, accompanied by the ex-ante Certification, via the "Transition 5.0" IT Platform accessible via SPID from the Customer Area of the GSE institutional website.
ANNEX A (Article 1, paragraph 9)
Goods functional to the technological and digital transformation of companies according to the "Industry 4.0" model. Capital goods whose operation is controlled by computerized systems or managed through appropriate sensors and actuators:
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»
