{"id":48633,"date":"2024-09-25T10:47:12","date_gmt":"2024-09-25T08:47:12","guid":{"rendered":"https:\/\/www.lexia.it\/?p=48633"},"modified":"2025-01-03T11:35:56","modified_gmt":"2025-01-03T09:35:56","slug":"transition-5-growth-innovation","status":"publish","type":"post","link":"https:\/\/www.lexia.it\/es\/2024\/09\/25\/transition-5-growth-innovation\/","title":{"rendered":"Transition 5.0: opportunities for growth and sustainable innovation"},"content":{"rendered":"\n

The Transition 5.0 plan, introduced by the Italian government, offers a new tax credit for investments made in the 2024-2025 period, aimed at promoting the digital and energy transformation of companies towards more sustainable growth.<\/em><\/p>\n\n\n\n

TRANSITION 5.0 PLAN: INCENTIVES AND CONDITIONS<\/h2>\n\n\n\n

With the entry into force of Decree-Law No. 19\/2024, subsequently converted into Law No. 56 of April 29, 2024, the methods for accessing the new tax credit under the Transition 5.0 plan have been outlined.<\/p>\n\n\n\n

The tax credit aims to support the green transition by encouraging investments in new capital goods, provided they generate energy savings of at least 3% on the company’s overall consumption or 5% on the specific process in which they are implemented.<\/p>\n\n\n\n

Additionally, investments in renewable energy projects and staff training are also eligible for the incentives.<\/p>\n\n\n\n

To benefit from the incentives, transactions must be concluded between January 1, 2024, and December 31, 2025.<\/p>\n\n\n\n

The amount of the credit varies depending on the investment and the reduction in energy consumption, with a tax relief rate of up to 45% and provisions for additional increases for the installation of high-efficiency photovoltaic modules.<\/p>\n\n\n\n

Companies facing certain factual situations, including financial distress or failure to comply with labor safety regulations and social security obligations, are excluded from the benefits of the Transition 5.0 plan.<\/p>\n\n\n\n

Moreover, it is necessary to declare that the projects do not cause significant harm to other environmental objectives, in accordance with the \u201cDo No Significant Harm\u201d principle established by Article 17 of EU Regulation 2020\/852.<\/p>\n\n\n\n

To obtain the tax credit, certifications issued by an independent evaluator are required, attesting to the energy savings generated by the investment both before and after its implementation.<\/p>\n\n\n\n

It is already possible to reserve the tax credit through the dedicated IT platform established by the GSE.<\/p>\n\n\n\n

The tax credit can only be utilized as compensation, starting five days after the GSE’s official communication to the Revenue Agency, and must be used by December 31, 2025. Any unused amount by that date can be carried forward and used in five equal annual installments.<\/p>\n\n\n\n

The tax credit:<\/p>\n\n\n\n