ARTICLE · 24 APRIL 2024

Tax Credit 5.0 For Industrial Technology Transition

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Il decreto legge "PNRR", approvato dal Consiglio dei Ministri del 26 febbraio scorso e appena pubblicato in Gazzetta Ufficiale, introduce un nuovo credito d'imposta relativo...

ItalyTax

Francesco Citerni

The Italian Government has approved a new Law Decree, endorsing the National Recovery and Resilience Plan (hereinafter also "NRRP"), which introduced a new tax incentive aimed at sustaining the corporate investments in digitalization and green transition, the s.c. 5.0 industrial technology transition.

Here below is a brief recap of the benefit:

- Subjective conditions: Italian resident companies and Italian permanent establishments of foreign entities are eligible for the incentive;

- Investment Requirements: eligible taxpayers must carry out new investments aimed at reducing the energy consumption in operating sites located in Italy during FYs 2024 and 2025;

- Eligible investments: the eligible investments are related to new instrumental tangible and intangible assets:

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