Boosting investment in machinery

The Ministry of Enterprise and Made in Italy (MIMIT) has defined the operating modalities of the new Transizione 5.0 Plan, aimed at encouraging investment in machinery and production equipment that generate certified energy savings.

Unlike previous programs, access to incentives does not depend solely on the incorporation of digital technologies, but on the ability of the investment to demonstrate a measurable reduction in energy consumption. This approach places energy efficiency as a central criterion in industrial equipment renewal decisions.

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Incentives linked to verifiable energy improvements

The design of Transizione 5.0 makes access to tax benefits conditional on obtaining certified energy improvements. Investments must demonstrate a minimum reduction in energy consumption of:

• between 3% and 5% at the structure level, or
• between 5% and 10% at the process level.

Depending on the level of savings achieved, companies can recover up to 45% of the investment through tax credits, provided that the savings are duly certified in accordance with the established technical criteria.

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Which investments and equipment are eligible for aid?

The measures are aimed at machinery and production equipment that can demonstrate an effective and certified reduction in energy consumption, integrating both the technological dimension and process optimization.

The determining requirement is the existence of a technical certification that validates the energy impact of the investment, without which it is not possible to access the incentive.

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Reinforcement of productive investment decisions

The deployment of Transizione 5.0 is supported by a more favorable fiscal framework for industrial investment derived from the Italian Budget 2026.

Among the most relevant measures is the extension of the hyperamortization for capital goods until September 2028, which allows companies to deduct for tax purposes an amount higher than the acquisition value of the asset. This instrument, together with other tax credits associated with productive investments, reduces the net acquisition cost of machinery and provides greater temporal visibility to the planning of industrial investments.

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Aspects pending publication

Although the operational modalities have already been defined, the final text of the decree and the technical instructions have not yet been officially published. The final articles and documents detailing the administrative procedures, certification models and practical application criteria are yet to be disseminated.

The interministerial decree will be officially published in the Gazzetta Ufficiale della Repubblica Italiana.