5.0 Transition Plan
The Transition 5.0 Plan represents an evolution of the previous Transition 4.0 Plan, which takes up the purpose of supporting initiatives in favor of the digitalization of companies, but adding a particular focus on everyone investments aimed at increasing energy efficiency, including interventions for the self-production of renewable energy.
Projects that can be financed with this measure must take place between January 1, 2024 and December 31, 2025, deadline within which they must be completed and also certified, and provide for investment in new machinery and tools, including digital ones, necessary for the company's business. In addition to respecting the interconnection requirements, tangible and intangible assets must guarantee at least 3% of the localized production structure or 5% of the processes affected by the investment. The amount of the contribution is variable: there are nine bands, defined on the basis of the reduction in energy consumption achieved and the amount of the investment.
The Coral JIT40 management solution can also be an incentive, since it includes energy consumption monitoring systems. In fact, the rule expands the list of intangible assets (Annex B) to:
- software, systems, platforms or applications for plant intelligence that ensure continuous monitoring and visualization of energy consumption and self-produced and self-consumed energy, or introduce energy efficiency mechanisms, through the collection and processing of data also coming from field IoT sensors (Energy Dashboarding)
- software related to business management if purchased together with the software, systems or platforms referred to in letter a)
For small and medium-sized enterprises, it is also possible to add to the tax credit the expenses incurred for certification up to a maximum of 10,000 euros.