Transition Plan 5.0 (Piano Transizione 5.0)

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.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.