Transizione 5.0 Plan
A tax credit for investment in digital assets that reduce energy consumption by at least 3% at production-facility level or 5% at process level, together with training and renewable energy installations. Investments had to be completed by 31 December 2025.
At a glance
- Legal reference
- Decree-Law 19/2024, Art. 38 · implementing Ministerial Decree of 22 July 2024
- Jurisdiction
- Italy
- Area
- Italy: national requirements
- Status
- In force
- Last reviewed
- Official text
- Normattiva · D.L. 19/2024 ↗
Every date for Transizione 5.0
- Establishment of the plan
- GSE booking platform opens
- Deadline for completing eligible investments
Companies resident in Italy that invested in 2024–2025.
How we helpSubsidised Finance & Grants →- 01Keep ex post certifications and documentation for inspections
- 02Assess the new measures for investments from 2026
Frequently asked questions on Transizione 5.0
A tax credit for investment in digital assets that reduce energy consumption by at least 3% at production-facility level or 5% at process level, together with training and renewable energy installations. Investments had to be completed by 31 December 2025.
Companies resident in Italy that invested in 2024–2025.
2 Mar 2024: Establishment of the plan; 7 Aug 2024: GSE booking platform opens; 31 Dec 2025: Deadline for completing eligible investments.
All known deadlines have already passed: the rule is fully operational and compliance must be maintained over time.
Keep ex post certifications and documentation for inspections; Assess the new measures for investments from 2026.
Other rules in the same area
Which of these rules really affect your business?
In 60 minutes, free of charge, we cross-reference your sector, size, products and markets with this timeline and tell you which obligations apply to you, by when, and where to start.