Through Cefla's monitoring systems, you will be able to get all the information you need to access this service.
What is the Transition 5.0 Tax Credit?
The tax credit tool reduces the amount of debt or taxes owed to the state . The 5.0 Transition Tax Credit is a rebate of taxes payable to the state for businesses that adopt digital technology solutions to increase energy efficiency and promote self-consumption and self-production of renewable energy.
What are the requirements to qualify for the 5.0 Transition Tax Credit?
Everyone can access the incentives, regardless of legal form, with the constraint of being based in Italy. The incentives are valid for investments made between January 1, 2024 and December 31, 2025. Companies that will not meet energy efficiency targets but will purchase 4.0 assets can still continue to benefit from the current 4.0 plan incentives at lower rates.
What is the amount of the tax credit and how is it calculated?
The rates at which companies can access vary according to the energy efficiency class achieved (defined in 3 classes) and the share of investment.
Investments up to 2.5 million euros:
Class I: 35 percent; Class II: 40 percent; Class III: 45 percent.
Investments between 2.5 and 10 million euros:
Class I: 15 percent; Class II: 20 percent; Class III: 25 percent
Investments between 10 and 50 million euros:
Class I: 5%; Class II: 10%; Class III: 15%.
Within the field of training there is a 10% rate on a maximum investment of 300 thousand euros. Also on this issue Cefla, together with MIPU Predictive Schoo, offers courses on the topics of digitization and energy efficiency: Cefla aims to support Italian companies in their paths of digitization, decarbonization and energy efficiency of production processes.
What types of investments and projects can be covered by this tax credit?
The financing (3.78 billion euros for energy efficiency; 1.89 billion euros for self-consumption and self-production of energy from renewable sources; 630 million euros for staff training) is aimed at those who invest in the energy transition of their production processes with the aim of adopting a more efficient and sustainable production model.
The investments and projects to be made to be covered by the 5.0 Transition Tax Credit are:
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- Purchase of tangible or intangible capital goods aimed at enhancing energy efficiency (software or applications for monitoring consumption and self-produced energy or introducing energy efficiency mechanisms are also included here. Basically our ENVISION | GENERA + OPTIMA platform);
- Purchase of goods necessary for self-production and self-consumption from renewable sources (excluding biomass);
- Expenditures dedicated to staff training to develop skills related to green transition issues.
These investments must, at a minimum, generate energy savings of 3 percent of the company's needs or 5 percent of the energy consumption of a specific process.
How to access the 5.0 Transition Tax Credit?
Cefla offers a monitoring system that can present all the information needed to access this discount on the taxes payable to the state. It is necessary to certify, with an independent consultant, the project both "ex ante," to attest its compliance with the minimum criteria for reducing energy consumption, and "ex post" to verify the actual implementation of the investments in correspondence with what was declared "ex ante."
Published on July 04, 2025
