Overcoming the challenge of dual digital and green transition which Italian businesses are called upon to pursue. It is the objective of the Piano Transition 5.0, approved by the Council of Ministers and entered into force on 2 March with Decree Law 19/2024, with which Italy aims at innovation – especially if ecological –, not only through the purchase of new tools, but also through the training of personnel. In short, the focus is on machinery, but also on the increasingly precise technical skills of those called upon to use them, for a more effective and greener response to the ongoing digital and industrial revolution.
Piano Transizione 5.0 looks to green
The Transition 5.0 plan intervenes on the previous instrument, the Transition 4.0 plan, which expired on 31 December 2022, with quite a few novelties. If the 4.0 paradigm primarily aimed to support the digital transformation of businesses, incentivising the purchase of goods, the carrying out of activities and the provision of services to support digitalisation, the Transition 5.0 plan focuses on ecological transformation, addressing those interventions which foresee a energy savings of at least 3% of the production facility’s total energy consumption or 5% of the processes covered by the project – for everyone else, the 4.0 plan remains in effect, but with significant changes and cuts compared to its original version.
Resources, beneficiaries, admissible interventions and the system of rates
Through a tax credit scheme for investments made in the 2024-2025 period, the Transition 5.0 plan puts resources equivalent to £6.3 billion which can be accessed by all resident businesses and permanent establishments based in Italy, regardless of their legal form, economic sector, size, or the tax regime adopted for calculating business income – the rule also contains a specific list of exclusions.
The incentive is recognised for the New investments in production facilities located in Italy, with the Condition, as we were saying, which would result in a reduction in consumption of at least 3%, rising to 5% when calculated on the basis of the process planned for the investment.
This is the tax rate system forecast
- from 35% to 45% for investment amounts of up to 2.5 million euros;
• from 15% to 25% for investment amounts ranging from 2.5 million to 10 million euros; ;
• from 5% to 15% for the investment bracket of 10 million to 50 million.
Law 232/2016 – the Budget Law which established the Transition 4.0 plan – specifies which investment in tangible and capital assets are eligible for support, whilst Decree-Law 19/2024 sets out the characteristics of the additional assets which are covered by the new incentives, in particular capital goods necessary for the’self-generation of energy from renewable sources, and the chapter on expenditure for the staff training for the acquisition and consolidation of the specific technical skills required to implement the digital and energy transition of production processes – the decree stipulates that the training must be provided by organisations external to the company, identified by a specific decree.
Let’s move on to the Software foreseen. The regulatory act expands the list of software that can be purchased with incentives to include those that monitor energy consumption, self-produced energy, or energy efficiency. Not only that, but it also introduces software for business management (ERP type software), provided they are purchased jointly with the first ones listed.
Further useful information
To access the funding provided under the Transition 5.0 plan, you must submit online application using the standardised form available on the Energy Services Operator (GSE) website and the documentation specified in the decree, together with a statement setting out the description and cost of the investment project.
The usage methods allow for the offset of the credit due by presenting the F24 form in a single instalment. Any excess not offset by 31 December 2025 will be offset in 5 equal annual instalments.
Come Sikuel può aiutarti
The SIKUEL software solutions They fit perfectly within the framework of the Transition Plan 5.0, providing businesses with the tools they need to embrace digital transformation, with a particular focus on the sustainable management of energy resources, in accordance with the’Industry 5.0 approach which calls for businesses to be more agile, more flexible and more responsive to climate issues. The support of smart technologies is essential to meet current challenges and to comply with the new production paradigm geared towards’Sustainable effectiveness, as it is necessary to focus on the customisation of solutions and on a new, much more collaborative relationship between humans and machines, with, on the one hand, a more qualified workforce and, on the other, more intelligent and interconnected tools.
We have refined our IT solutions and adapted them to the demands of the market, businesses, and the new industrial revolution, to create products that speak the language of energy efficiency, enabling a much smarter – and therefore less impactful – yet more effective – and thus more profitable – approach to work. These products focus on productivity as well as sustainability, actively integrating into the new circular economy cycle.
To find out about our offers and how to take advantage of the Transizione 5.0 bonus, contact us at: 0932 667555 / 348 6185167 / commerciale@sikuel.it
Photos of Allyson Beaucourt on Unsplash
