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Transizione 5.0 / Nuovo Piano (iperammortamento)
MIMIT — Ministero delle Imprese e del Made in Italy · Italy
Status today · checked 21 days ago
The original Transizione 5.0 tax credit (DL 19/2024) is closed to new investments and survives only for companies with communications already in progress. Investments from 1 January 2026 fall under the Nuovo Piano Transizione 5.0 (L. 199/2025) and its iperammortamento instead.
The original Transizione 5.0 tax credit (DL 19/2024) is closed to new investments and survives only for companies with communications already in progress. Investments from 1 January 2026 fall under the Nuovo Piano Transizione 5.0 (L. 199/2025) and its iperammortamento instead.
What you get
Under the new plan, the depreciation uplift depends on the investment band: 180% up to €2.5M, and 100% from €2.5M to €10M. The earlier credit ran at rates up to 45% and required certified energy savings evidenced by ex-ante and ex-post audits.
Who it is for
Companies resident in Italy investing in the twin digital and energy transition. Firms in liquidation or composition with creditors are excluded.
The catch
Two different schemes share a name. Almost every '2026 guide' still describes the old credit as if you could still apply for new investments — you cannot.
Official source: https://www.mimit.gov.it/it/incentivi/transizione-5-0
Verified: 2026-09-14
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