The interministerial implementing decree for the Transition 5.0 Plan has been defined. Funded with 6.3 billion euros from the NRRP, the plan grants a tax credit to companies that, from 1 January 2024 to 31 December 2025, make new investments in one or more new tangible and intangible assets that are instrumental to business operations in production facilities located in Italy, as part of innovation projects resulting in a reduction in energy consumption.
OBJECTIVE
In order to access the tax credit, investments must concern one or more new tangible assets instrumental to business operations, aimed at achieving a reduction in energy consumption of the production facility of no less than 3% or, alternatively, a reduction in energy consumption of the processes affected by the investment of no less than 5%. Investments for energy self-consumption are eligible, except those based on biomass, as are training activities relating to digitalisation and decarbonisation.
The incentives are eligible for innovation projects started from 1 January 2024 and completed by 31 December 2025. Each beneficiary may obtain a maximum of 50 million euros per year, distributed as follows:
up to 35% for investments up to €2.5 million
up to 15% for investments between €2.5 and €10 million
up to 5% for investments above €10 million, with a maximum limit of €50 million
For the current year, provided that by 31 December 2024 an advance payment equal to at least 50% of the investment value has been paid, projects completed by 30 April 2025 will also be considered completed.
SPENDING LIMITS FOR PHOTOVOLTAIC PANELS AND STORAGE SYSTEMS
Another key point of the decree is the definition of spending limits for photovoltaic panels and storage systems. For photovoltaic panels, the cost ranges from 780 to 1,170 euros per kW depending on size. Expenses for the purchase and installation of storage systems are eligible up to a maximum of 900 euros per kWh.
These limits have been established to ensure fair and efficient distribution of resources, while promoting the adoption of renewable technologies.
The latest updates emerging from the official decree are as follows:
The decree also updates the list of “entities authorised for certification”. These entities are responsible for verifying that projects comply with the requirements of the Transition 5.0 plan, ensuring that incentives are assigned only to interventions that meet the required standards.
The details relating to the entities authorised to issue ex ante and ex post certifications will be specifically defined by the forthcoming implementing decree; however, they will in any case include:
- Energy Management Experts (EGE) certified by an accredited body according to the UNI CEI 11339 standard;
- Energy Service Companies (ESCo) certified by an accredited body according to the UNI CEI 11352 standard.
In order to submit applications, it will be necessary to wait for the publication of the operating rules and the activation of the IT platform set up at the GSE (Gestore dei Servizi Energetici), which will facilitate the management of applications and the allocation of funds.
Download the text of the decree by clicking HERE!
