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- Jun 3
- 3 min read
Transition 5.0 for Businesses: The REPowerUE Plan Tax Credit
On 8 December 2023, the Council of the European Union approved Implementing Decision 2023/16051 , officially launching a new chapter of Mission 7 of the REPowerEU Plan . The introduction of Transition 5.0 (Investment 15) aims to support businesses in the digital and energy transition, through the provision of a tax credit , with a total financial endowment of 6.3 billion euros . But how do these incentives work and what are the advantages for businesses? Let's find out together.
Investment Objectives:
This tax credit aims to:
Support innovation projects that integrate the digital and energy transition, incentivizing new investments for the period 2024-2025 .
Increase energy efficiency in companies, reducing consumption and promoting the adoption of solutions for the self-production of renewable energy .
Businesses that decide to launch projects that meet these goals will be able to benefit from significant cost savings , thanks to the tax credit.
Who can benefit from the tax credit?
The tax credit is accessible to all businesses , regardless of their date of incorporation, size or economic sector. The main requirements to access the benefit are:
Compliance with safety obligations in the workplace.
Be in compliance with social security and welfare obligations (regular DURC).
Transizione 5.0: la rivoluzione verde
Eligible Investments
Eligible investments concern innovation projects that must be started from 1 January 2024 and completed by 31 December 2025. The projects must be implemented through the purchase of 4.0 capital goods , which are interconnected and aimed at reducing energy consumption.
A fundamental aspect is that investments in new 4.0 machines, aimed at improving energy efficiency, do not require a specific consumption check if they replace existing machines with similar characteristics, already depreciated for at least 24 months . In this case, the energy saving will automatically be considered equal to 5% of the production process, with the minimum rate of 35% , without the need for further consumption checks. This represents a significant advantage for companies that intend to invest in new 4.0 machines , simplifying the process of accessing credit.
Tax credit rates
The tax credit rate varies based on the energy savings achieved. The percentages are as follows:
From 5% to 10% energy savings : 35% rate.
From 10% to 15% energy savings : 40% rate.
Over 15% energy savings : 45% rate.
How to access the tax credit
To take advantage of the tax credit, companies must follow a specific procedure:
Documentation collection : It is necessary to collect all the documentation, including the estimate, order and deposit, technical data sheets of the purchased goods and energy bills from recent years.
Diagnosis 5.0 : Technical verification of expected energy savings.
Ex ante certification : The certification attesting the expected energy savings must be sent to the GSE portal to reserve the funds.
Start of investments : Once confirmation has been obtained, the company must communicate the start of investments to the portal, with a signed order and a deposit of at least 20%.
Certified technical report : A technical report certifying that the investment meets the requirements set by the legislation.
Ex post certification : At the end of the project, it will be necessary to confirm the energy savings actually achieved.
Accounting certification : The certification of expenses incurred, by an auditor.
All costs related to certification are fully refundable as a tax credit.
Cumulation with the New Sabatini
Furthermore, it can be combined with other incentives, such as the New Sabatini 4.0 , which provides a 10% contribution on the value of the machines purchased. This allows companies to benefit from double support, further expanding investment opportunities.
Why choose our assistance?
If your company is interested in taking advantage of the tax credit for the digital and energy transition, our team of experts and collaborators is ready to assist you in every phase of the process, from collecting the documentation to submitting the paperwork to the GSE. Not only will we help you get the maximum benefit from the tax credit, but we will also guide you in choosing the most efficient technological solutions, in particular with regard to 4.0 equipment , which can guarantee the energy savings necessary to access the incentives.
Contact us today for more information and to start planning your energy innovation and transition project. Our team is here to support you and maximize the tax benefits available.
Don't miss this opportunity!
