The plan is designed to facilitate the digital and green transformation of businesses, providing €6.3 billion for the 2024-2025 period. Through tax credits, it encourages investment in technological assets, both tangible and intangible, with the aim of supporting the modernization of production processes in response to the challenges of digitalization and the energy transition.

Project period and eligibility

Projects starting from January 1, 2024, and completed by December 31, 2025, will be eligible for benefits. The start date is defined as the date of the first legally binding commitment to order the goods subject to investment.

Eligible tax credit amount

The measure provides for three intervention thresholds:

• Up to €2.5 million.
• Between €2.5 million and €10 million.
• Between €10 million and €50 million.

No contribution is provided for investments exceeding €50 million.

Procedure for accessing the incentive

Companies must follow a specific process to access the tax credit, which differs from the procedure outlined in Decree 4.0:

• Step 1 → Ex-ante Certification: A declaration and certification for investment projects, including capital goods, self-production devices, and personnel training. The certification must confirm the validity of the project to achieve energy efficiency targets.
• Step 2 → Ex-post Certification: The company must submit a report accompanied by a certification confirming the level of energy efficiency achieved thanks to the investment.

Entities authorized to issue certifications

According to Article 15, paragraph 6 of the decree, the authorized entities are:

• Energy Management Experts (EGE) certified according to UNI CEI 11339 standards.
• Energy Service Companies (ESCo) certified according to UNI CEI 11352 standards.
• Engineers registered in Sections A and B of the professional register; industrial experts and industrial experts with a degree registered in the sections “mechanical and energy efficiency” and “electrical and automation systems,” with skills and proven experience in the field of energy efficiency of production processes.

Procedure phases

Companies will send a preliminary communication, accompanied by the Ex-ante Certification, via the “Transizione 5.0” Digital Platform accessible from the Customer Area on the GSE institutional website. Preliminary Communications will be assessed and managed by the GSE, verifying only the completeness of the documents and information provided and compliance with the maximum eligible costs per beneficiary company. Within 30 days of confirming the reserved credit, the company will submit a communication regarding orders accepted by the supplier with a payment of 20% of the asset acquisition cost as a down payment. At the end of the innovation project, the company will submit a Completion Communication, accompanied by the Ex-post Certification, containing the necessary information to identify the completed project.

Why rely on Cinetix?

With industrial investments declining (Confindustria recorded a -20% drop in capital goods orders by the end of June), the Transition 5.0 Plan opens up a new season of opportunities for Italian companies but also imposes strict deadlines. Failure to meet the deadlines will result in the loss of the incentive.

Cinetix is the reliable partner that guarantees compliance with deadlines, essential for the success of any project. Thanks to the cross-disciplinary skills that characterize our company, we can operate as both a technological partner and a system integrator, using third-party hardware and software modules. This approach allows us to develop customized solutions tailored to the specific needs of our clients, successfully addressing the challenges of the complex market in which we operate.

Cinetix’s Services Include

• Engineering technical support on investments.
• Design, implementation, and testing of industrial automation systems and systematic and continuous energy consumption monitoring.
• Integration of hardware and software systems, ensuring interconnection between existing systems in the company and new supplies.
• Project financing consultancy to obtain tax credits for the 5.0 transition.

Contact us to fully exploit the opportunities of Decree 5.0 and gain the maximum advantage for your company.