Main news updated FAQs
The update of the FAQ introduces several innovations, including:
- New chapter “Simplified procedure” (paragraph 9-bis of art. 38): have been added 4 new FAQs To clarify the application methods of the simplified procedure introduced by the Budget Law 2025;
- FAQ n. 2.17: provides clarifications on Management of sales contracts with reserved domain agreementspecifying the conditions for access to the facility;
- FAQ n. 2.18: clarifies the validity of certificates of conformity and appropriate appraisals issued for the previous transition 4.0 plan, highlighting the conditions for their use in the new regime;
- FAQ n. 4.18: specifies the criteria for the verification of energy saving requirements in the automatic distribution sector, with a focus on how to calculate energy efficiency;
- Revision of the section on the cumulability of the concessions: Updates were introduced regarding compatibility with other public incentives, with particular attention to the news of the Budget Law 2025.
- Change of FAQ n. 10.1: the clarification on theException provided for in article 5, paragraph 1, letter d), of the interministerial decree of 24 July 2024concerning the production activities that generate dangerous special waste, with a new interpretation on the conditions for access to incentives.
The Mimit also specifies that the FAQs are constantly updated on the basis of the requests sent by companies through the GSE customer support portalensuring dynamic and punctual support.
Transition plan 5.0: digitalization and energy sustainability
The Transition plan 5.0 It is part of the national strategy for the digitization and energy transition of companies, completing the measures of the previous one Transition Plan 4.0. For the two -year period 2024-2025remember that they have been allocated 12.7 billion eurosof which 6.3 billion specifically intended for transition 5.0.
The plan aims to encourage technological innovation and energy efficiency in production processesin line with the program Repowereuwhich aims to reduce dependence on fossil fuels and the increase in the use of renewable sources.
General characteristics of the concessions access plan
The transition plan 5.0 provides incentives in the form of tax credit For investments in:
- Tangible and intangible goods referred to in Annexes A and B of the law 11 December 2016, n. 232intended for the digitization of production processes;
- systems for the self -production of electricity from renewable sourceswith specific concessions for companies that invest in sustainable production;
- staff trainingwith a focus on digital skills and ecological transition.
Access to the concessions requires the demonstration of significant energy saving, calculated according to specific parameters defined by current regulations.
Cumulability concessions and controls
One of the key aspects updated in the FAQ concerns the cumulability of incentives with other support measures. The innovations introduced by the 2025 budget law clarify in which cases the tax credit can be combined with:
- Zes tax credit;
- European funds intended for the digital and green transition;
- Specific concessions for high energy intensity sectors.
In addition, the system of Controls and checks has been strengthened to ensure the correct use of the facilities. Companies will have to demonstrate compliance with energy saving requirements through tailored technical appraisals and detailed documentation.
