Transition Plan 5.0: Now even more accessible for the digital and sustainable transformation of businesses

All the updates Introduced by the 2025 Budget Law to benefit from the incentive

The Italian Ministry of Enterprises and Made in Italy (MIMIT) strengthens its support for national businesses through the Transition Plan 5.0, approved under D.L. 19/2024 and converted into Law No. 56/2024, as part of Measure 7 within the National Recovery and Resilience Plan (PNRR).

The initiative grants a tax credit to companies making new investments in production facilities located in Italy, aiming to accelerate the digital transformation, energy efficiency, and environmental sustainability of the country’s industrial fabric.
 

Thanks to the changes introduced by low NO. 207 of 30 December 2024  (2025 Budget Law), the measure is now broader, combinable with other incentives, and easier to activate, with a total allocated funding of €6.3 billion. All resources must be distributed by the second quarter of 2026.
 

A plan for the industry of the future

Transition Plan 5.0, the evolution of the previous “Industry 4.0” plan, supports a production model that is:

• More digital, through the adoption of advanced machinery and software;

• More sustainable, thanks to energy efficiency and the use of renewable energy sources;
  More skilled, with certified training programmes for workers.

Key updates in the revised Plan

Extended combinability
The Transition Plan 5.0 incentives can now be combined with all existing schemes, including those funded by European funds, Special Economic Zones (ZES), and Special Logistics Zones (ZLS), as long as the same cost components are not covered.

Unified investment brackets up to €10 million
The tax rates of 35%, 40%, and 45% now apply to a single bracket covering investments up to €10 million, simplifying the previous two-tier system.

Increased photovoltaic bonus

• +30% for panel type (a);

• +40% for type (b);

• +50% for type (c).
   

New procedural simplifications

• No need to calculate the energy saving for machinery replaced after the end of their 24-month depreciation period: minimum parameters apply automatically.

• Automatic recognition of energy savings for Industry 4.0 assets purchased via EPC (Energy Performance Contracts) with certified ESCo (Energy Service Companies).

Mandatory technical certifications

Access to the incentive requires submission of two technical certifications issued by independent evaluators, as outlined in the Interministerial Decree of 24 July 2024:

1. Ex-ante certification confirming the potential energy savings achievable through the planned investments;

2. Ex-post certification verifying that the investment has been completed as stated and that the equipment is interconnected with the production or supply network.

Eligible evaluators include:

• Energy Management Experts (EMEs) certified under UNI CEI 11339;

• ESCo accredited under UNI CEI 11352;

Registered engineers or industrial experts with proven experience in energy efficiency for production processes.
 

Who is eligible and what are the benefits?

All companies based in Italy — regardless of sector, legal form, or size — are eligible. Eligible projects include:

• Tangible and intangible Industry 4.0 assets (as Annexes A and B of Law 232/2016);

• Photovoltaic systems and self-generation technologies;

• Software for energy monitoring and efficiency;

• Certified training for staff in digital and green technologies.

The incentive takes the form of a tax credit of up to 45%, calculated based on energy savings achieved:

• ≥3% for the overall facility;

• ≥5% for the specific process involved.

The credit can be offset until 2025 or spread over five annual instalments.
 

Timelines and a dedicated platform

• Eligible period: Investments made from 1 January 2024 to 31 December 2025.

• Reporting deadline: 28 February 2026.

• Applications: Via the GSE "Transizione 5.0" platform, accessible using SPID.

Source: MIMIT
 

GMDE supporting your business

GMDE can assist you with:

• Analysing your project requirements;

• Providing free consultancy on PIM, DAM, AI, and advanced eCommerce platforms;

• Offering free consultancy on prepress production systems;

• Supporting you in drafting technical documentation with the help of expert consultants.

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