Certified savings results
They can access the benefit all businessesregardless of the legal form, the economic sector to which it belongs, the size and the tax regime for determining income, without distinctions in terms of sectors, geographical area or company size.
Eligible are innovation projects started from 1 January 2024 and that will be completed by 31 December 2025 relating to new tangible and intangible assets, instrumental to the operation of the business, which must also allow for a reduction in energy consumption of the entire structure by at least 3% or of the processes affected by the investment by at least 5%.
The tax credit And modulated based on the improvement in energy efficiency achievedwith a cap of 50 million per year for single company. For investment projects up to 2.5 million euros the amount of the credit is equal to:
- 35% for the reduction of consumption from 3% to 5% of the structure or from 5% to 10% of the process;
- 40% for the reduction of consumption greater than 5% and up to 10% of the structure or greater than 10% and up to 15% of the process;
- 45% for the reduction of consumption in a higher percentage.
Projects and results must be certified by an independent evaluator, with ex ante and ex post certifications which attest:
- ex ante, the reduction in energy consumption achievable through investments,
- ex post, the actual implementation of the investments in accordance with the provisions.
Only high efficiency panels
As regards the installation of photovoltaic systems only those intended for company self-consumption are subsidized.
The size that can be admitted to the benefit is calculated considering a maximum producibility not exceeding 105% of the energy requirement of the production structure, determined as the sum of the average annual consumption recorded in the financial year preceding the start date of the innovation project.
Only systems built with photovoltaic panels included in the specific ENEA register will be supported.. That is, they must be products made in the European Union high performance divided into three distinct sections:
- photovoltaic modules with a module-level efficiency of at least 21.5%;
- photovoltaic modules with cells with a cell-level efficiency of at least 23.5% efficiency;
- modules composed of silicon heterojunction bifacial or tandem cells with a cell efficiency of at least 24%.
For the purposes of recognizing the tax credit, the expenses related to investments in photovoltaic systems contribute to forming the calculation basis for an amount equal to 120 percent for systems built with cells with 23.5% efficiency and 140 percent of their cost for those built with cells that fall within the highest efficiency range. The incentive also includes the expenses incurred for the installation of storage batteries for energy produced in excess of that self-consumed at the time.
Questions on the GSE website
Projects for which the tax credit is requested must be submitted to the GSE. A specific platform for managing the measure will soon be activated, available in the appropriate section “Transition Industry 5.0” of the Manager’s website.
