Transizione 5.0

What it funded

Transizione 5.0 was a tax credit on innovation projects that cut the energy consumption of a production facility or of a process. The benefit did not depend on how much you spent alone: the rate went up with the certified energy saving and down as the investment grew, so two projects of the same size could be worth very different amounts. Software, monitoring systems and data platforms were inside the perimeter too, as long as they were interconnected and part of a project with a measured reduction in consumption. The two certifications, ex ante and ex post, were the core of the measure: without them the credit did not exist.

How it closed

In two acts, and conflating them is the commonest error.

• The directorial decree of November 6, 2025 declared the resources exhausted, but did not switch the platform off: GSE kept taking bookings in chronological order, against any new resources.
• Decree law 175 of November 21, 2025, converted by law 4 of January 15, 2026, set the real cut-off and closed transmission to GSE. The same decree added resources for 2025.
• With that decree: a very short integration window for the last files sent, defects in the energy certification impossible to remedy, and anyone who had claimed both 4.0 and 5.0 on the same assets forced to choose.

For anyone with an open file

Here the entry serves someone with an accepted booking who has to close it. Investments had to be completed by the end of 2025 and the completion communication filed with GSE by February 28, 2026; for files submitted after November 6, GSE enabled confirmation and completion from 12:00 on January 30, 2026, warning that advancing a file "non implica, a oggi, il conseguente riconoscimento del credito di imposta utilizzabile in compensazione". MIMIT closes the measure with over four billion in projects activated and around twenty thousand companies involved, and on the same page writes that the new plan operates "in sostituzione dei crediti d'imposta Transizione 4.0 e Transizione 5.0": the succession is declared by the administration, not inferred by me.

What can still be built

Not spending money that is gone, but putting in order the documentation a control can ask for over years: energy certifications, consumption before and after, evidence of interconnection. It usually lives scattered between the supplier, the consultant and a shared folder; I bring it into one place, readable without reopening a spreadsheet, and it is work you do once. On the successor, care is needed: the 2026 iperammortamento has no energy ladder, so a project designed for 5.0 has to be reread against a different criterion before being resubmitted.

This entry is informational and is not advice: I do not handle grant applications, and before committing to a purchase it is worth reading the official source above or talking to whoever files the application.