22 | 10 | 2024
The implementing decree dated July 24, 2024 defined the Transition Plan 5.0, a measure aimed at supporting the digital and energy transformation of Italian companies under the so-called Industry 5.0. An evolution of Industry 4.0 that promotes sustainability and places human beings at the center, to redefine the approach to doing business in Europe. The goal is to foster worker well-being and the use of new technologies to harmonize productivity gains with the ability to generate social and environmental benefits while respecting the planet’s limits.
With an allocation of 6.3 billion euros, the Transition Plan 5.0 will support, in the form of a tax credit, innovation projects started from January 1, 2024 and completed by December 31, 2025 by Italian companies and foreign organizations operating in Italy. The tax credit can reach up to 45 percent of the value of a maximum investment of 2.5 million euros. Salvador optimizing machines are considered eligible capital goods to access the tax credit, and in the in-depth discussion, we will describe everything you need to know to take advantage of this opportunity.
Salvador optimizers from Industry 4.0 to the Transition Plan 5.0
The new Transition Plan 5.0 considers eligible 4.0 machinery that also contributes to energy efficiency goals. In 2022, Salvador optimizers were recognized as 4.0 assets thanks to the Salvador 4.0 program, with which we chose to simplify the procedures for customers through a declaration of eligibility, drawn up in collaboration with a certified third party, for the entire range of machinery equipped with numerical control.
Having ascertained the eligibility of the assets, to access Transition 5.0, efficiency requirements such as a reduction in energy consumption of at least 3% on the production unit or 5% on production processes must be met. However, a reduction greater than 10 percent on the production unit or greater than 15 percent on the production process is required to obtain the maximum benefit.
A production unit is defined as a site consisting of one or more local units or factories located on the same cadastral parcel or on contiguous parcels, with technical, functional and organizational autonomy. The unit may manage the entire production cycle, or even only part of it, and complete the provision of services, partial or total.
The production process is the set of related and integrated activities in the value chain, which includes technical processes and working steps to produce or distribute goods or services. It uses resources, called inputs, to transform them into final products or services, the outputs. In summary, the production unit is the site where production takes place, while the production process consists of activities that transform resources into products or services.
How to calculate energy savings: the necessary normalization
Energy savings are calculated by ensuring that the comparison is made for the same service rendered by applying normalization against operational variables, such as production volumes or service delivered, and external conditions, such as product type, temperatures, workloads or seasonality, that affect energy performance.
This normalization is based on the use of energy performance indicators specific to the production facility or process considered, allowing savings to be evaluated in relation to the quantities produced.
Procedure for accessing the Transition Plan 5.0 tax credit.
To access the facility, an ex ante certification must be submitted attesting the expected reduction in energy consumption resulting from the planned investments. This will be followed by an ex post certification to confirm the actual implementation of the investments as declared ex ante.
To book the tax credit, companies must send an Advance Notice accompanied by the ex ante Certification. The submission is made through the “Transition 5.0” IT Platform, which can be accessed with SPID from the Customer Area of the GSE’s official website.
The GSE evaluates the prior communications in chronological order of submission, verifying the correct upload of data and the completeness of the documentation provided, such as compliance with the maximum limit of eligible costs for each company, set at 50 million euros per year.
Within 30 days of receiving the confirmation of the booked credit, the enterprise must send a Communication regarding the orders placed and accepted by the seller, together with the payment of a deposit of at least 20 percent of the acquisition cost of the assets listed in Annexes A/B and the self-generation plants.
Upon completion of the innovation project, the enterprise must send a Notice of Completion, accompanied by the Ex Post Certification, including all the information necessary to identify the completed project.
Certifications can be issued by:
- Energy Management Experts (EGE), certified by an accredited body according to UNI CEI 11339;
- Energy Service Companies (ESCo), certified by a body accredited according to UNI CEI 11352;
- Engineers enrolled in Sections A and B of the professional register, as well as industrial and graduate industrial experts enrolled in the sections “mechanics and energy efficiency” and “electrical plant engineering and automation,” with skills and proven experience in the field of energy efficiency in production processes.
Should our clients need assistance with these procedures, we can refer them to specialized professionals.
Additional benefits for your company
As seen, capital goods cannot be 5.0 certified per se, but the production flow and actual reduction in consumption must be evaluated both in the case of new production lines and replacement of existing lines. In addition to the tax credit of up to 45%, PMI can benefit from an additional tax credit of up to 10,000 euros to cover the costs of ex ante and ex post Certifications, which are necessary for the recognition of energy efficiency.
All companies can combine the tax credit with other incentives, as long as the total amount of the benefit does not exceed the cost incurred. In addition, the credit does not contribute to the formation of the tax base for the purposes of calculating IRES and IRAP, making it an even more advantageous opportunity.
To recap, the Transition Plan 5.0 is an opportunity for Italian companies that promotes the adoption of advanced technologies and energy efficiency. With rebates of up to 45% and supports for energy certification, access to tax credits is a strategic advantage.
Contact us to find out how Salvador optimizing machines can contribute to your company’s innovation and digital transformation project.
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