Transition Plan 5.0 (Piano Transizione 5.0)
Provides tax credits in Italy for productive investments that cut energy use and support digital and energy transitions.
Piano Transizione 5.0 (Art. 38 D.L. 2 March 2024 n.19, converted by L. 56/2024) provides a tax credit on new productive-asset investments made between 1 January 2024 and 31 December 2025 that deliver at least 3% reduction in the production-unit's energy consumption (or 5% for the affected process). It funds Industria 4.0 tangible and intangible assets (Annexes A and B to L. 232/2016), self-consumption renewable-energy installations, and up to 10% of training spend (max EUR 300,000). Total envelope: EUR 6.3 billion of the EUR 12.7B paired Transizione 4.0/5.0 program. Open to all Italian-resident enterprises and stable organizations regardless of size, sector, or accounting regime. Tax-credit rates depend on investment tier and energy savings achieved; the Legge di Bilancio 2025 unified the first two tiers (up to EUR 10M) at 35-45% rates and increased the photovoltaic uplifts to 30/40/50% by panel type. Resources were declared exhausted by decree 6 November 2025; new reservations remained possible until 31 December 2025 against future re-financing.
Italian tax credit of 5–45% on new productive-asset investments made in 2024–2025 that achieve at least 3% energy consumption reduction, supporting digital and energy transition under the EUR 6.3 billion Piano Transizione 5.0.
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