Da Industria 4.0 a Transizione 5.0

6.3 billion for green and digital investments by businesses

National Transition 4.0 Plan

The Transition 4.0 plan was financed as part of the "Digitalization, innovation and competitiveness of the production system" of the PNRR, with a financial allocation of13.381 billion euros

• purchase of material goods;
• purchase of 4.0 intangible assets (e.g. advanced software);
• purchase of traditional intangible assets (e.g. basic software);
• research and development activities;
• 4.0 training activities.

The 4.0 tangible and intangible assets subject to the incentive regime are specified in the two Annexes (A and B) prepared by the then Ministry of Economic Development.

Specifically, the forms of support included in the Transition 4.0 plan have their roots in 2016National Industry 4.0 Plan

Transition 5.0 underway

The Transition 5.0 Plan, published in the Official Journal of last 2 March within the Legislative Decree 19/2024 containing the implementing provisions of the PNRR has coverage of 6.3 billion euros divided as follows:

• 3.78 billion euros for capital goods;
• 630 million for training;
• 1.89 billion euros for goods necessary for the self-production and self-consumption of energy produced from renewable sources.

The 5.0 bonus is applicable in works that involve a reduction in the energy consumption of the production unit of at least 3%, which rises to 5% if calculated on the process planned for the investment.

Investments in new tangible and capital goods indicated in the annex Aannex B

The tax credit provided for by the Transition Plan 5.0 is aimed at all Italian companies, regardless of legal form, sector, size and tax regime.
Activities in voluntary or compulsory liquidation are excluded.

The tax credit is equal to:

• 35% for investments up to 2.5 million euro;
• 15% for investments exceeding 2.5 million euros and up to 10 million euros;
• 5% for investments exceeding 10 million euros and up to the maximum limit of 50 million eligible costs per year for each beneficiary company.

The bonus can cover 40% or 45% of the expenditure if it is demonstrated that the investment allows for a reduction in energy consumption of more than 6% or at 10%.

Plan 5.0 introduces among the eligible expenses also those on training, if they do not exceed 10% of the total investments, a maximum ceiling of 300,000 euros. Electronic requests for access to the bonus must be forwarded on the GSE portal. 4.0 underlined the urgency of technological equipment5.0ecological and social benefits