5.0 Transition Simulator - MIMIT Tax Credit | Federico Calò
Simulate the credit for the transition tax plan 5.0 (DL 19/2024, art. 38, converted by L.56/2024) on investments in 4.0 instrumental assets with energy efficiency objectives. Free informative tool - approximate calculation.
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The form will be active when parameters from the MIMIT decree are available.
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The simulator will display estimated tax credit here once the decree MIMIT parameters are verified and published.
Frequently Asked Questions
What is Piano Transizione 5.0?
Transition Plan 5.0 is Italy's fiscal incentive program - partially funded by PNRR and managed by MIMIT - replacing and integrating the previous Transition Plan 4.0. It offers a tax credit for investments in 4.0 instrumental goods that achieve energy efficiency targets. The underlying legislation is Article 38 of Law No. 19, March 2, 2024, converted with modifications by Law No. 56, April 29, 2024.
What are the minimum energy savings requirements?
To access the Transition 5.0 tax credit, a minimum energy savings of at least 3% at the production facility level or 5% at the process level affected by the investment must be demonstrated. The savings must be certified by an EGE (Energy Management Expert) or an ESCO-certified company.
What goods are eligible for Transition 5.0?
Four categories of investment are eligible: (1) 4.0 tangible assets (Annex A, Law 232/2016): CNC machinery, robots, additive manufacturing systems, automated warehouses, measurement and inspection systems. (2) 4.0 intangible assets (Annex B, L.232/2016): ERP, MES, SCADA, PLM, IoT software. (3) Self-produced renewable energy plants (solar, wind) for company self-consumption. (4) 5.0 training related to the eligible investments.
Why is the tool showing the "data not available" banner?
Parameters of the MIMIT implementing decree (investment credit rate tier and energy savings band) are still under definition or operational update. This simulator is in scaffold mode: as soon as MIMIT publishes a decree with stable and citable rates, these will be verified and inserted into the tool. For now, you can consult the GSE portal for official details.
How is the credit for the Transition 5.0 tax incentive used?
Tax credit for Transition 5.0 is used exclusively in compensation through the F24 model, with a specific tax code. It's not transferable to third parties and non-refundable. Usage times and methods depend on the MIMIT implementing decree - consult the official GSE portal and your tax advisor for operational guidance.
How is it used?
- Verify energy savings requirements
Transition Plan 5.0 requires a minimum energy savings of at least 3% in structural productivity or 5% in the process. Obtain certification from an EGE or ESCO certified body before submitting your application.
- Identify eligible goods
Eligible assets include: 4.0 tangible assets (Annex A L.232/2016), 4.0 intangible assets (Annex B L.232/2016), self-produced renewable energy systems and 5.0 training. Verify that the purchases fall within the eligible categories.
- Present a question at the GSE portal
Questions are presented through the GSE portal (Energy Service Manager). The process includes: pre-communication → GSE validation → investment execution → post-investment certification → recognition of tax credit for use in F24 compensation.
- Use credit as compensation for F24.
Tax credit recognized is used for compensation through the F24 model. It's not transferable or refundable. Check terms and operational deadlines with your accountant or via the MIMIT portal.
Transition Plan 5.0: Incentive for Energy and Digital Transition of Businesses
Transition Plan 5.0 is the Italian fiscal incentive program for businesses investing in Industry 4.0 equipment to achieve measurable energy efficiency targets. Established by Decree-Law No. 19 of March 2, 2024 (Article 38), with modifications by Law No. 56 of April 29, 2024, the plan is partially funded by PNRR and operated by MIMIT through the GSE portal.
A difference from the previous Transition 4.0 Plan, Transition 5.0 introduces a double requirement: investment must relate to 4.0 tool assets (already required by 4.0) and must produce a minimum certified energy savings of 3% at the level of production structure or 5% at the level of production process. This double condition makes the tool more selective but potentially more advantageous for manufacturing companies that make efficiency investments.
Credit for tax deductions is structured around investment tiers and energy savings thresholds (tiers). In principle, the greater the achieved energy savings, the higher the applicable rate. Eligible assets include 4.0 machinery and systems (Attachment A L.232/2016), 4.0 software and platforms (Attachment B), renewable energy self-produced installations, and 5.0 training paths linked to investment.
The questions are presented through the GSE portal, with a process that includes: pre-investment notification → GSE validation → investment execution → post-investment certification from EGE or ESCO → recognition of the tax credit to be used for F24 compensation. The credit is non-transferable and non-refundable.
Vocabulary Transition 5.0
- Energy Management Expert
- Certified professional (UNI CEI 11339) qualified to issue energy savings certifications required for access to Transition 5.0 incentives. Can be replaced by a certified ESCO.
- Energy Service Manager
- Public society (participated by the Ministry of Economy and Finance) that manages the portal for demand, validation, and settlement of incentives under Transition 5.0 for the MIMIT.
- Tax Credit
- Amount recognized by the Agency for Revenue that the company can use to reduce taxes paid through offsetting in the F24 model. Not refundable or transferable to third parties.
- Attachment A / Attachment B (L.232/2016)
- Tables attached to the Law of December 11, 2016, No. 232 listing material goods 4.0 (Attachment A) and intangible goods 4.0 (Attachment B) eligible for Industry 4.0 incentives and Transition 5.0.
- National Recovery and Resilience Plan
- Concise - funded by European funds NextGenerationEU, co-funding the Transition 5.0 Plan with a total of around €6.3 billion.
Do you need a custom analysis?
This tool is free and informative. For in-depth analysis with AI on-prem - private data, zero cloud - contact Federico.