Transizione 5.0 energy-saving investment tax credit
A closed Italian tax credit for businesses investing in digital equipment that reduces energy use, with renewable self-generation and training available within qualifying projects.
Αυτή η ευκαιρία είναι προς το παρόν διαθέσιμη στα Αγγλικά.
Transizione 5.0 covered qualifying projects started in 2024–2025 and completed by 31 December 2025 at production facilities in Italy. The main investment had to be new equipment or software listed in the Industry 4.0 rules, reducing energy consumption by at least 3% across the facility or 5% in the affected production process.
Under the 2025-amended rules, the credit on eligible investment costs up to €10 million was 35%, rising to 40% if facility savings exceeded 6% or process savings exceeded 10%, and to 45% if facility savings exceeded 10% or process savings exceeded 15%. For the portion above €10 million, the corresponding rates were 5%, 10% and 15%. Eligible costs were capped at €50 million per beneficiary per year, based on the year the project was completed.
The credit reduces payments through an F24 tax offset. The original rules allowed unused credit remaining at the end of 2025 to be used in five equal annual instalments. A separate April 2026 settlement applies to businesses that had submitted completion communications and received GSE confirmation of technical admissibility: it awards 89.77% of the calculated credit for listed equipment/software and staff training only, within the statutory budget. That settlement credit must be used through F24 by 31 December 2026. It is not a new application round.
A qualifying project could also include renewable energy for the business’s own consumption, excluding biomass, and storage. Generation had to be on the facility’s land, connected through existing electricity supply points belonging to that facility, or meet the remote self-consumption rules within the same electricity market zone. Renewable heat was limited to production-process heat, could not be sold to third parties, and had to use renewable electricity, either generated and consumed by the business or certified as renewable under its supply contract. Expected electricity generation could not exceed 105% of the facility’s energy needs; eligible storage purchase and installation costs were capped at €900/kWh. Solar modules had to meet the programme’s technical and territorial requirements for its register; while the register was being established, manufacturer certification applied, followed by verification that the modules had been registered. The 2025 changes raised the eligible cost base by 30%, 40% or 50% depending on the qualifying module category.
Staff training was limited to 10% of eligible equipment and self-generation investment, with a €300,000 ceiling. Training had to be delivered by an authorised external provider, last at least 12 hours and end with an assessed exam, including at least four hours each in the prescribed energy-transition and digital-transition subjects.
Eligibility
- Eligible businesses were Italian residents or Italian permanent establishments of non-resident businesses, regardless of size, legal form or tax regime. An energy-service company (ESCo) certified by an accredited body could claim instead for an investment at its customer’s business.
- Businesses in voluntary liquidation or the listed insolvency proceedings, including pending proceedings and arrangements without business continuity, were excluded. Disqualifying corporate or antimafia sanctions, workplace-safety noncompliance and unpaid employee social-security contributions also prevented support.
- Listed equipment had to be new and connected to the business’s production-management or supply network. Buildings, construction, the vehicle categories excluded by Article 164 of the Italian income-tax rules, assets with tax-depreciation rates below 6.5%, and the special assets in Law 208/2015 Annex 3 were excluded.
- Energy savings normally compare annual consumption with the year before project start, adjusted for production volumes and external conditions. Projects spanning multiple processes use the facility-wide test. Missing direct readings can be estimated from traceable energy-load data; businesses active, or with substantially changed products/services, for at least six months before project start can use annualised activity data where the specified prior-year evidence is unavailable. New businesses compare against at least three available alternative goods under the decree’s method.
- A simplified replacement route applied to technologically comparable machinery fully depreciated for at least 24 months when access was requested, using accounting depreciation. Recognised technical evidence could establish the first savings tier without bespoke percentage calculations; energy certifications and absolute savings calculations remained required, with the simplified route also satisfying the savings-monitoring test. The old machine had to leave use, but did not need to be scrapped. Certified ESCo energy-performance contracts also had a first-tier simplification.
Projects had to pass the programme’s environmental checks, called DNSH: the investment must not cause significant environmental harm. Fossil-fuel activities and assets were excluded. Exceptions covered temporary, technically unavoidable fuel use while qualifying emissions-trading activities switched to fossil-free operation, and qualifying agricultural or forestry vehicles replacing Stage I-or-earlier engines with Stage V engines. Stage labels refer to the vehicle engine’s emissions standard; the vehicle exception also required temporary, technically unavoidable fossil-fuel use.
For activities in the EU emissions-trading system (ETS), expected emissions at or above the relevant benchmark normally excluded the project. A project could qualify if it did not directly change energy use in the fuel or other source streams covered by the business’s CO₂ monitoring plan. If it did change those streams, expected direct emissions after completion had to be below the emissions allowed by the business’s free allocation for the reference year. If expected emissions were not significantly below the relevant benchmark, the business also had to explain why.
Landfill activities were excluded. Incinerator exceptions covered plants treating only non-recyclable hazardous waste and existing plants, for investments that improved energy efficiency, captured exhaust gases for storage or use, or recovered materials from combustion residues. Existing mechanical-biological waste-treatment plants could qualify for energy-efficiency improvements or improvements converting separated organic waste to composting or anaerobic digestion. Evidence was required for each supported asset, and these waste-plant exceptions could neither increase waste-treatment capacity nor extend plant life.
For hazardous-waste activities, the FAQ applies alternative tests: a project can qualify if it does not increase hazardous waste, or if increased waste goes to the specified R1–R12 recovery or D1–D12 disposal operations. The industrial site must also meet its test: no more than 50% by weight of hazardous waste destined for disposal, assessed using the year before the access communication and excluding incineration operation D10; or, where that is exceeded, no more than two years exceeding the hazardous-waste threshold reported to the Pollutant Release and Transfer Register (PRTR) in the relevant five-year period. For businesses operating under concessions and regulated tariffs in energy, water, transport, infrastructure, postal services, telecommunications, wastewater or waste collection and disposal, assets due to be handed over without payment were excluded if the investment fulfilled obligations to the public authority granting the concession, or if tariff adjustments, authority contributions or other mechanisms removed the investment’s economic risk.
Transizione 4.0 and 5.0 could not cover the same goods. Other national or European subsidies could be combined only without covering the same share of costs: the credit calculation uses costs net of other grants, and the other scheme’s own combination prohibitions still apply.
Selling, diverting or relocating supported assets, failing to buy out leased assets, or losing the required energy savings before the end of the fifth year after completion could reduce or cancel the credit, subject to the statutory replacement-investment exception. Self-generation assets had to enter service within one year of project completion. Keep the supporting documents available for checks.
How to apply
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- Closed to new applications. Resources were exhausted on 6 November 2025; subsequent reservations through 31 December 2025 depended on new resources.[^c25][^c1]
Fresh applications are closed. The new 2026 Iperammortamento programme is a separate offer. For an existing technically admissible completed case, check the receipt in your Transizione 5.0 case on GSE’s platform; GSE also notifies the registered PEC and email addresses. Use the confirmed 2026 settlement credit through F24 with code 7079 by 31 December 2026. Notify GSE of relevant company or eligibility changes during the five years after the completion communication, and report asset disposals, diversion, relocation or failure to buy out leased assets.
Historically, the process used GSE’s SPID-accessed platform: reserve the credit with an initial energy certificate, confirm accepted orders and at least 20% advances within 30 days of GSE’s reservation confirmation, then submit the completion communication with the final energy certificate. Already-completed projects still needed the initial reservation, but skipped the 20% stage; for leasing, the lease contract and lessor’s purchase order sufficed regardless of advance size. Projects had to finish by 31 December 2025 and completion communications were due by 28 February 2026.
A technical attestation had to establish the equipment’s listed characteristics and network connection; for individual goods costing no more than €300,000, a legal-representative declaration could replace that attestation. An auditor’s certificate was required to verify eligible expenditure. Energy certificates assessed expected savings before investment and completion afterwards.