The Pnrr decree law, approved by the Council of Ministers on 26 February, includes the Transition Plan 5.0, long awaited by businesses. However, it will only become fully operational after the issuance of two implementing decrees.
FACILITABLE GOODS: The Transition Plan 5.0, with funding of 6.3 billion from European funds from RepowerEu, aims to promote innovation projects that reduce energy consumption. Investments in technologically advanced tangible and intangible capital goods, interconnected to the factory systems defined in the 2017 budget law, are eligible. These investments must be used in projects that reduce the energy consumption of the production structure.
RENEWABLE ENERGY: Investments in systems for the self-production of renewable energy are eligible for innovation projects that exceed 40,000 euros. Only photovoltaic panels included in the Enea register and classified by efficiency are allowed.
TRAINING: Training costs on technologies relevant to the digital and energy transition are eligible for up to 10% of total investments or up to 300,000 euros, with the obligation to use external trainers.
RATES: The tax credit rates vary based on the energy class and the size of the investment, rewarding SMEs more.
ENERGY SAVINGS: Energy savings are calculated by comparing consumption in the previous year to investments, considering changes in production volumes and other factors.
REQUIREMENTS: Companies must submit a communication to Mimit before and after investments, as well as a double certification from an independent evaluator.
HOW TO USE: The tax credits must be offset by 31 December 2025, with the possibility of carrying the excess forward in five annual instalments.
EXCLUSIONS: Sectors harmful to the environment and investments in goods subject to concession with tariff regime in various sectors are excluded.
IMPLEMENTATION MEASURES: Two implementation decrees will define various aspects, including the criteria for determining energy savings and the requirements of trainers for subsidized training.
WHAT HAPPENS TO PLAN 4.0: The Transition Plan 5.0 does not completely replace Plan 4.0, but the two benefits cannot be combined with each other or with other benefits financed with European funds.
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