With the approval of the PNRR decree-law, the Council of Ministers has approved the new 6.3 billion euros 'Transition 5.0 Plan', which aims to support investments in digitisation and the green transition of companies.
The measure grants companies an automatic tax credit without any prior assessment and without any discrimination based on company size, sector of activity, or location. Investments in tangible and intangible assets will be facilitated, provided that a reduction in energy consumption of the production unit of at least 3% (or 5% if calculated on the process concerned by the investment) is achieved.
In addition, investments in new capital goods necessary for the self-production of energy from renewable sources and employee training expenses aimed at acquiring or consolidating skills in technologies for the digital and energy transition of production processes will also be eligible. The method of use provides for the credit entitlement to be offset by submitting the F24 form in a single instalment. Any surplus not offset by 31 December 2025 will be offset in five equal annual instalments.