But let’s go in order and illustrate the different steps.
We remind you that the 5.0 transition plan introduces incentives to support the digital and energy transition of production processes, in response to new investments in production facilities located in the territory of the State (businesses of any size) and carried out from 1 January 2024 to 31 December 2025. Thanks to the 5.0 plan, the company can benefit from a significant tax credit thanks to the development of an efficient, sustainable and renewable energy model.
Managing entity – Unlike the Industry 4.0 measure, the request to obtain the Transition 5.0 contribution will have to be submitted directly from the GSE portal. Therefore the GSE becomes the main entity to which companies will have to turn.
Steps to access the tax credit – In order to be able to access the tax credit incentive which reaches up to 45%, the company will have to take on a complex series of obligations, detailed in the draft of the implementing decree.
The procedure is as follows:
- electronic submission to the Energy Services Manager (GSE) of the ex ante “technical” certification, together with the description of the investment project and its cost which cannot be increased but only reduced in the ex post phase;
- the GSE verifies the completeness of the documentation and transmits to the MIMIT (Ministry of Business and Made in Italy) the numbers of eligible investments on a monthly basis, effectively booking the amount of the credit;
- within 30 days of booking confirmation by the GSE, companies must communicate the placing of orders accepted by the seller, with payment of a deposit of at least 20%, both for the driving capital goods and the towed goods. Under penalty of losing the benefit, companies will still have until 31 December 2025 to conclude the investment;
- companies will have to send periodic communications to the GSE regarding the progress of the investment eligible for the subsidy. At the end of the investment, the company must send the GSE a communication of completion of the investment and ex post certification;
- a specific certification issued by the person in charge of the statutory audit of the accounts will also be necessary, certifying the actual support of the eligible expenses and their correspondence to the accounting documentation prepared by the company.
The recovery of the credit can take place in a single installment and with the usual methods, i.e. in compensation via F24. If the company does not have the capacity to use the entire credit, it can carry it forward and use the amount not yet used in five equal annual installments.
Amount of tax credit – The tax credit is recognized to the extent of:
- 35% of the cost, for the share of investments up to 2.5 million euros;
- 15% of the cost, for the share of investments over 2.5 million euros up to 10 million euros;
- 5% of the cost, for the share of investments over 10 million euros and up to the maximum limit of eligible costs, equal to 50 million euros per year per beneficiary company.
For investments made through financial leasing contracts, the cost incurred by the lessor for the purchase of the goods is assumed.
The percentage of the tax credit for each investment share is increased respectively:
- at 40%, 20% and 10%, in the case of a reduction in the energy consumption of the production structure located in the national territory of more than 6% or, alternatively, a reduction in the energy consumption of the processes affected by the investment by more than 10%;
- all bands increase by a further 5% (therefore 45%, 25% and 15%) if the reduction in energy consumption of the production structure located in the national territory exceeds 10% or, alternatively, if the reduction in energy consumption of the processes affected by the investment exceeding 15%.
