With the publication of the Interministerial Decree on July 24, 2024, known as DM Transizione 5.0, and the subsequent Operational Circular issued on August 16, the implementation of the “Transizione 5.0” measure has officially begun. This initiative is a significant support for Italian companies aiming to invest in technological innovation and energy consumption reduction, fostering a more sustainable and competitive future.
What is Transizione 5.0?
Transizione 5.0 represents an evolution of previous measures dedicated to innovation and sustainability, with a particular focus on reducing energy consumption. The aim is to incentivize Italian companies to make new investments in their production facilities, promoting the adoption of cutting-edge technologies and low-environmental-impact production processes.
The new tax credit provided under DM Transizione 5.0 is available to businesses that can reduce the energy consumption of their production facilities by at least 3% or 5%, depending on the type of process involved. This measure aims to enhance the competitiveness of Italian businesses, especially in the manufacturing and industrial sectors, allowing them to adapt to the challenges of the digital and environmental transition.
Transizione 5.0: a guide for companies
To assist companies in accessing the tax credit and correctly implementing the measure, the Ministry of Enterprises and Made in Italy (MIMIT), in collaboration with the Energy Services Manager (GSE), released the Transizione 5.0 Operational Circular. This technical document provides precise guidelines on the requirements and methods for accessing the incentives, with a special focus on energy consumption reduction and the integration of renewable energy self-production systems.
Some of the main topics covered in the Operational Circular include:
- Determining Energy Savings: The document details how to calculate energy savings in the ex-ante (before the investment) and ex-post (after the investment) phases, offering practical numerical examples.
- Self-Consumption Systems from Renewable Sources: Clarifications are provided on the technical specifications for systems intended for energy self-production, which are essential for correctly sizing structures and ensuring the necessary energy requirements.
- Compliance with the DNSH Principle (“Do No Significant Harm”): Each project must comply with the principle of not causing significant harm to the environment, in accordance with the European Regulation 2020/852.
- Operational Procedures: Detailed instructions are provided for submitting the communication to reserve the benefit, project advancement, and innovation completion. The process for monitoring and controlling investments is also outlined.
How to access the tax credit
Interested companies can submit their applications through the “Transizione 5.0” online platform, available on the GSE website. This platform allows for the management of all phases of the process, from reserving the tax credit to communicating the project’s completion.
For companies that have already started innovation projects after January 1, 2024, it is possible to retroactively access the incentives, provided they comply with the technical guidelines provided by GSE and MIMIT.
The Support of ANIMA Confindustria
ANIMA Confindustria, in collaboration with ICIM Group, is ready to provide support to its member companies to ensure the correct application of the incentives provided under the Transizione 5.0 Plan. This assistance service will enable businesses to fully understand the necessary requirements and make the most of the opportunities offered by the initiative.
Transizione 5.0 represents an important opportunity for Italian companies to innovate, improve energy efficiency, and contribute to a more sustainable future. Thanks to the tax credit and the incentives provided, businesses can not only reduce their energy consumption but also increase their competitiveness in a market increasingly oriented toward sustainability.
For more information on the Transizione 5.0 Plan, the complete documentation is available on the MIMIT websites. Additionally, Italian companies can contact ANIMA Confindustria for technical and operational assistance in implementing their innovative projects.
IMIT, together with our Clients, is committed to promoting new technologies to safeguard our planet. To find out more, browse our website or download our catalog. For further requests, send an email to info@imit.it. Our staff will reply as soon as possible.