New Transition 5.0 Plan — hyper-depreciation for digital and energy investment
Nuovo Piano Transizione 5.0 (Iperammortamento)
Closes in 735 days
Applications close 2028-09-30.
Not a cash credit: it increases ("iperammortamento") the tax-depreciable cost of qualifying new capital assets, cutting taxable income over the asset’s useful life. The mark-up is tiered by the size of the investment tranche: 180% on the tranche up to EUR 2.5m, 100% on the tranche from EUR 2.5m to EUR 10m, and 50% on the tranche from EUR 10m to EUR 20m. It replaced the 2024–2025 Transizione 5.0 tax credit (art. 38, DL 19/2024), which closed to new bookings once its funds ran out (decreto 6 November 2025) and stopped accepting new reservations after 31 December 2025; this successor was introduced by the 2026 Budget Law (legge 30 dicembre 2025, n. 199) for investments completed between 1 January 2026 and 30 September 2028.
Ministero delle Imprese e del Made in Italy (MIMIT); managed via the Gestore dei Servizi Energetici (GSE)
public · national
Deadline: Fixed cut-off dates — Covers qualifying investments completed between 1 January 2026 and 30 September 2028. Reserve the benefit first: the GSE platform has accepted advance notices (comunicazioni preventive) since 12 June 2026; the confirmation notice is due within 60 days of the GSE accepting the advance notice, and the completion notice by 15 November 2028 at the latest.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Stage: seed, Series A and growth
- Locally registered entity required
Open to any company resident in Italy, or the Italian permanent establishment of a foreign company, whatever its legal form, size, sector or tax regime, that buys new capital assets for a production site in Italy either for technological and digital transformation (the assets listed in Annexes IV and V of legge 199/2025) or for self-generation of renewable energy. Best suited to a company past the idea stage with capital equipment to depreciate, not a pre-incorporation founder.
How to apply
- Submit a Comunicazione preventiva for each production site through the “Nuovo Piano Transizione 5.0” portal in the GSE Area Clienti (SPID or CIE login): company details, the planned assets, their cost, expected completion and interconnection (or, for renewable plants, commissioning) dates and depreciation coefficient. — link
- Within 60 days of the GSE accepting the advance notice, submit the Comunicazione di conferma, confirming or dropping each asset and proving the investment has started with a down payment of at least 20% of each asset’s cost (for leased assets, the signed lease and purchase order). — link
- Once the assets are interconnected (or the renewable plant is in operation), and by 15 November 2028 at the latest, submit the Comunicazione di completamento, self-declaring that you hold the sworn interconnection appraisal and the auditor’s cost certification. The mark-up applies from the tax year in which this notice is sent, subject to GSE checks. — link
What you will need
- Sworn technical appraisal (perizia tecnica asseverata), or a conformity attestation from an accredited body, proving the assets’ characteristics and their interconnection
- Accounting certification from a statutory auditor (revisore legale) confirming the eligible costs were actually incurred
- Invoices and proof of the down payment of at least 20% of each asset’s cost
Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim
Source. https://www.gse.it/servizi-per-te/imprese/nuovo-piano-transizione-5-0/calcolo-del-beneficio
"L'entità della maggiorazione è calcolata in base a scaglioni progressivi: 180% per la quota di investimenti fino a 2,5 milioni di euro; 100% per la quota eccedente 2,5 milioni e fino a 10 milioni di euro; 50% per la quota eccedente 10 milioni e fino a 20 milioni di euro."
Verified on 25 September 2026
Source: www.gse.it
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