Industria 5.0
with TORRI photovoltaic panels, 100% Made in Italy

All companies, regardless of legal form, sector, size, or tax regime, are eligible for the incentive if they meet the following conditions:

• Investments in capital goods: purchase of new tangible and intangible assets, as provided for in the Transition Plan 4.0, interconnected with the company’s production management system or supply network.
• Innovation projects: implementation of projects that involve a reduction in energy consumption.
  
• Reduction in energy consumption: achievement of a reduction of at least 3% in the energy consumption of the production facility or at least 5% in the energy consumption of the processes affected by the investment.

The tax credit varies according to the size of the investment and the percentage reduction in energy consumption:

• Investments up to €2.5 million:
  
  • Reduction in consumption of 3-6% (production facility) or 5-10% (production process): 35% tax credit.
  • Reduction in consumption of 6-10% (production facility) or 10-15% (production process): 40% tax credit.
  • Reduction in consumption of more than 10% (production facility) or more than 15% (production process): 45% tax credit.
• Investments ranging from €2.5 million to €10 million:
  
  • Reduction in consumption of 3-6% (production facility) or 5-10% (production process): 15% tax credit.
  • Reduction in consumption of 6-10% (production facility) or 10-15% (production process): 20% tax credit.
  • Reduction in consumption of more than 10% (production facility) or more than 15% (production process): 25% tax credit.
• Investments from 10 to 50 million euros:
  
  • Reduction in consumption of 3-6% (production facility) or 5-10% (production process): 5% tax credit.
  • Reduction in consumption of 6-10% (production facility) or 10-15% (production process): 10% tax credit.
  • Reduction in consumption of more than 10% (production facility) or more than 15% (production process): 15% tax credit.

Specifically, the 6.3 billion is distributed as follows

• 3,780 million for capital goods
• 1,890 million for self-consumption and self-production
• 630 million for training

With regard to self-consumption and self-production, the premise is that these investments must in any case be part of an innovation project that involves the purchase of capital goods.

The Transition Plan 5.0 provides for an increase in the calculation basis for the tax credit for the purchase of photovoltaic panels that meet more advanced technical requirements, according to the following classification:

• 130% of the cost for photovoltaic panels with type a) modules: photovoltaic modules produced in European Union member states with a module efficiency of at least 21.5%;

• 140% of the cost for photovoltaic panels with type b) modules: photovoltaic modules with cells, both produced in European Union member states, with a cell efficiency of at least 23.5%.

• 150% of the cost for photovoltaic panels with type c) modules: modules produced in European Union member states composed of double-sided heterojunction silicon or tandem cells produced in the European Union with a cell efficiency of at least 24.0%.

Recent changes to the latest version of the Transizione 5.0 implementing decree show that the ministries involved have understood the importance of simplifying procedures for operators in the sector.
This simplification is crucial to ensure that the tax credit for companies, financed by REpowerEU, can be effectively used, especially given the tight deadlines imposed by the PNRR.

Compared to the version of the decree circulated on June 11, the updated version, agreed upon by the ministries and sent to the Court of Auditors, contains several corrections, most of which are positive. To access the Transizione 5.0 tax credit, investments, in accordance with the rules on PNRR funds, must be completed by December 31, 2025, and reported by June 30, 2026.

The maximum eligible costs for RES (Renewable Energy Sources) projects have also been updated. The values for photovoltaics have been revised upwards, from €800 to €1,350/kW. Another change concerns the register for panels made in Europe: only photovoltaic modules that meet the territorial and technical requirements will be eligible for incentives.

The Transizione 5.0 tax credit can only be used as compensation and cannot be sold or transferred, even within the tax consolidation system. Furthermore, it cannot be combined with the Transition 4.0 tax credit or other European aid. However, the Transition 5.0 incentive can be combined with other subsidies relating to the same costs, provided that this combination does not exceed the cost incurred.

Thanks to an amendment to Decree Law 60/2024 on Cohesion, self-consumption from renewable energy plants benefiting from tax credits will also be possible remotely. Remote self-consumption will be eligible for the subsidies provided for in the CACER decree, the ARERA fee for the reimbursement of certain tariff components.

For the CACER Decree, the configurations that access the incentive tariff are:

• Remote self-consumer
• Group of self-consumers
• Renewable Energy Communities (REC)

The incentive tariff under the CACER decree can be combined with the Transizione 5.0 tax credit, but only if it does not exceed 40% of the investment. It cannot be combined with other state aid, other than capital accounts, if these exceed 40% of eligible investment costs.

In general, the latest amendments to the implementing decree of the Transizione 5.0 Plan include:

• Redefinition of surcharges for photovoltaic systems: introduction of a 30% surcharge for panels with type a) modules and an increase to 40% and 50% for panels with type b) and c) modules.
• Simplification of procedures: simplification of methods for calculating energy consumption and procedures for accessing incentives.
• Combination of incentives: possibility of combining with other incentives, provided that the total cost of the investment is not exceeded.

https://www.torri.solar/pdf/documenti/Industria 5.0.pdf