WHO IS IT FOR:

To all companies resident in the territory of the state which from 01/01/2024 to 31/12/2025 make new investments in production facilities located in the territory of the state, as part of innovation projects resulting in a reduction in energy consumption. A tax credit proportional to the expenditure incurred for investments made under the conditions and measures established by the decree is recognised, within the limits of available resources.

SUBSIDIZED GOODS:

Investments in new tangible and intangible assets, instrumental to the operation of the business as per annexes A and B (“4.0” assets) annexed to law 11 December 2016, n. are eligible. 232, and which are interconnected to the company production management system or to the supply network, provided that, through them, the following are achieved overall: a reduction of no less than 3% in the energy consumption of the production structure located in the national territory to which the innovation project refers or, alternatively, a reduction of no less than 5% of the energy consumption of the processes affected by the investment. Agricultural machines are eligible (as they fall under Annex A) that switch from a Stage I engine to a Stage V engine.

CUMULATION

The 5.0 tax credit can be combined with Sabatini, Isi Inail tender, Ismea tender. The cumulative amount must not exceed the cost incurred.

SUBMITTING QUESTIONS:

Companies will have to submit a form, electronically, to the GSE portal in order to book the resources. This communication will contain the description of the investment project and its cost.  When the resources are finished the portal will close. Companies will have to produce various documents and certifications issued by an independent evaluator.

CREDIT AMOUNT:

-The tax credit can only be used in F24 compensation

-The amount not yet used by 12/31/2025 must be carried forward and can be used in 5 annual installments of the same amount.

The tax credit is recognized (% of the cost of the investment):