Concessions for
digital transformation
of the laundries.

Take advantage of the fiscal and financial incentives provided for investments in tangible and intangible capital goods. Still valid until 2025.

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.

Other available incentives

The panorama of incentives and concessions available and still valid for 2024 and 2025 for investments in ordinary and 4.0 tangible and intangible capital goods is very wide and varied.

Below is a schematic summary of the possibilities that are added to those mentioned with the Transition 5.0 Plan, interesting in particular for investments in intangible assets:

Transition 4.0 Plan

Tax credit on intangible assets at a rate of 15% (2024) and 10% (2025), for investments of up to 1 million

New Sabatini

Reduction of the cost of the loan for bank financing or leasing, with a contribution of 3.575% (material and intangible investments 4.0 or green), 2.75% (investments in ordinary capital goods), or 5.5% (investments in the South)

Innovation and technology 4.0 and green

Tax credit for activities aimed at creating new or improved products or production processes with a view to digital innovation 4.0 or green at 5% (2024 and 2025), for investments up to
4 mln

Cumulability of measures.

The 5.0 Transition Plan can be combined with other incentives for the same costs, with the exception of the 4.0 Transition Plan and the tax credit for investments in the Special Economic Zone (ZES only). In any case, the intensity limits must be respected (i.e., provided that the cumulation does not exceed the cost incurred for the investment) or the amount of higher aid allowed by European legislation.

Transition
4.0

Transition
5.0

Nuova
Sabatini

Bonus
ZES

Aids
De Minimis

Transition 4.0

-

/

or

or

or

Transition 5.0

/

-

or

/

or

New Sabatini

or

or

-

or

or

Bonus ZES

or

/

or

or

-

Aids De Minimis

or

or

or

or

-