Starting from 7 August, agricultural companies and other operators in the agri-food system (such as agricultural contractors, cooperatives and producer organisations) wishing to benefit from the tax credit provided under the Transition Plan 5.0 can use the digital platform to submit:

The interested parties must access the GSE (Energy Services Manager) website via SPID, where they will find the forms to complete and the list of required certifications. The total allocated resources amount to €12,7 billion for the two-year period 2024-2025.
Projects eligible for the 5.0 benefit include innovation projects involving investments in technologically advanced tangible and intangible assets (the same assets listed in Annexes A and B of the Transition Plan 4.0). The objective of the investments must be the reduction of energy consumption by at least 3% of the production unit. Alternatively, energy savings must be 5% if calculated on the process affected by the investment. The incentive applies to new investments started from 1 January 2024 and completed by 31 December 2025. It is possible to submit the required documentation by 28 February 2026. The tax credit provides for a maximum rate of 45% and is divided into 9 rates. These vary according to the investment amount and the energy consumption reduction achieved.

Extract from the article published in L’informatore Agrario no. 27/2024