Transizione 5.0
A new opportunity for Italian businesses
What it is
The Transizione 5.0 plan, introduced by Italian Legislative Decree no. 19 of 2 March 2024, supports the digital and energy transition of Italian businesses through tax credits of up to 45% for companies investing, in 2024 and 2025, in innovation projects that deliver a reduction in energy consumption of at least 3% across the whole site, or 5% for a single process.
L’obiettivo del piano Transizione 5.0 è encourage the kind of innovation che consente di ottenere una riduzione dei consumi energetici dell‘impresa
The Transizione 5.0 incentives
The Transizione 5.0 plan makes about 6.3 billion euros available from the European REPowerEU.
The Transizione 5.0 plan sets out three different tiers, which vary according to the size of the investment made and each tier has three different rates of credit depending on the energy savings achieved, from a minimum of 5% to a maximum of 45%.
The Transizione 5.0 plan rewards smaller projects most — up to 2.5 million euros — where the greatest energy savings come from the lowest investment.
Which goods qualify for the tax credit
The tax credit applies to investments made in 2024 and 2025 in new tangible or intangible capital goods listed in Annex A and Annex B of Italian Law 232/2016 (Industria 4.0).
The goods must be connected to the company’s management system or to its supply network. Software for monitoring and optimising self-generated and consumed energy also qualifies, including where the data is gathered through IoT (Internet of Things) sensors.
Training courses qualify too, as does business management software when bought together with energy monitoring and optimisation software.
Photovoltaics 🔎
Also eligible are systems for the self-generation of energy from renewable sources and for storing the energy produced, provided they form part of the proposed innovation and energy efficiency project (biomass and solar thermal systems are excluded).
Process investments that include certain types of photovoltaic system can qualify for an uplift of up to 140% on the investment cost , which produces a tax credit that can reach 63% for projects in the highest tier.
Claiming the benefit
To claim the benefit, companies must submit an online application to the GSE through the portal provided, attaching the certification and description of the proposed investment.
The GSE will accept applications until the credit ceilings are reached: 1.04 billion euros for 2024, 3.11 billion for 2025 and 415 million a year from 2026 to 2030, for a total of €6.3 billion from the REPowerEU.
Certification of innovation and efficiency projects
The decree requires that innovation and efficiency projects claiming the tax credit be validated by an independent assessor, who checks the reduction in consumption both ex ante (when the application is submitted to the GSE) and ex post (at final reporting to the GSE), certifying both the expected energy saving and that the proposed investments were actually carried out.
The assessors recognised by the decree:
- EGE — Esperti in Gestione dell’Energia (energy management experts) certified to UNI CEI 11339
- ESCO — Energy Service Companies certified to UNI CEI 11352
5.0 monitoring systems
An IoT system for monitoring and managing plants and processes, for innovation projects that deliver the energy savings required by Transizione 5.0.
The machines on the plant send data to the IoT gateway over specific protocols or through the machine PLC. The gateway processes the data and sends it to the web interface, to the factory management system or to suppliers’ systems. Communication with the cloud uses several protocols, allowing remote control and monitoring of the system.
Optimo IoT's role in Transizione 5.0
Optimo IoT, with its Internet of Things and Engineering divisions, can support your company through the whole Transizione 5.0 process with the following services:
IoT (Internet of Things) division
- Supply of an IoT energy monitoring system
- Energy optimisation and anomaly detection using artificial intelligence
- Installation of field sensors and measuring equipment
- Integration with factory management software
- Support and remote maintenance of the system
Engineering Division
- Certification of the saving, ex ante and ex post, with an EGE certified to UNI 11339
- Submission of the application to the GSE
- Preliminary feasibility study
- Engineering design of the efficiency measures
- Works supervision for the plant and site support
Call an Optimo IoT specialist on +39 039 596 9780 or send an email to info@optimoiot.it
for more information and to look with us at whether you can access the Transizione 5.0 plan for your company or your client.
Optimo IoT s.r.l.
via Francesco Restelli, 3
20124 Milan (MI) Italy
VAT no. 03834900130
Call us on +39 039 596 9780
Operational office: via Sant’Anna, 16 – 23875 Osnago (LC), Italy
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