Final rush for the Transition 5.0 Decree, signed by the Ministry of Enterprises and Made in Italy, which provides a tax credit for companies making new investments in production facilities as part of innovation projects that result in reduced energy consumption.
The measure allocates resources from the PNRR of over € 6 billion.
Let’s explore the key points of this new initiative!
Eligible projects
Investments that result in a reduction of energy consumption in the production facility (≥3%) or processes (≥5%), starting from 01/01/24 and completed by 31/12/25.
Examples
- Tangible assets for self-production of energy from renewable sources for self-consumption, including energy storage plants.
- Intangible assets, such as software for enterprise management related to energy consumption monitoring.
- Skills consolidation training for digital and energy transition.
Size
RES plants must not account for more than 5% of the energy needs of the production facility.
Spending caps
Self-production from PV, depending on size: from €780 to €1,170 per kW. Only those registered under Article 12 of Law Decree 181/2023 are eligible for incentives.
