Approved on Feb. 26 by the government and published in the form of a decree law on March 2, 2024, the Transition 5.0 plan will become operational after issuance of implementing decree by MIMIT. A measure designed to support investments in digitization and green transition of enterprises.


Transition 5.0 has arrived, the new investment plan for companies worth 6.3 billion euros, launched by the government with the aim of supporting the energy transition of production processes toward an efficient, sustainable production model based on renewable sources and targeting energy savings of 0.4 Mtoe in final energy consumption in the two-year period 2024/2025. Through this measure, which is in addition to the 6.4 billion already provided for in the Budget Law, Italian companies will have a total of about 13 billion between 2024 and 2025 to start digital and green transition processes.

The plan is aimed at all those companies (without distinction of legal form, sector, size or tax regime) intending concretely to make new investments in production facilities on national territory, with the aim of implementing innovative projects capable of reducing energy consumption.

They will be granted a tax credit commensurate with the expenses incurred, for innovation projects involving three types of investments in three distinct areas:

  • Digital assets or tangible capital goods 4.0 and intangible capital goods 4.0 (3.78 billion);
  • Necessary assets for self-generation and self-consumption from renewable sources excluding biomass (1.89 billion);
  • Training staff in green transition skills (630 million in tax credits to cover expenses for the acquisition of new skills in technologies applicable to the digital and environmental transition).

Investments for the purchase of tangible and intangible assets must be functional to the development of an innovative project capable of fostering energy efficiency: the reduction in consumption must be at least 3% of the energy consumption of the production structure or at least 5% on the process concerned by the investment.

This is a very important initiative, dedicated to the entire entrepreneurial fabric and not only to the manufacturing world: BI-REX, a MIMIT-certified body, is able to help your company seize the opportunities of the new Plan by providing skills, technologies and services.

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