Companies must submit applications for the Transition 5.0 tax credit by 27 November 2025.
Italy’s Revenue Agency has announced on 24 November 2025 that it published Decree no. 175/2025 in the Official Gazette as of 21 November 2025, in which it notified that companies have until 27 November 2025 to submit applications for the Transition 5.0 tax credit via the GSE (Energy Services Manager) platform.
This incentive supports investments in energy efficiency, sustainability, renewable energy, and digitalisation within Italian production facilities.
Applications submitted between 7 November 2025 and 27 November 2025 that are incomplete or contain errors can be corrected or supplemented upon GSE request, no later than 6 December 2025.
Decree Law 175/2025 clarifies that the Transition 5.0 and 4.0 tax credits cannot be claimed for the same investment. Companies that applied for both must choose one incentive by 27 November 2025. If the 5.0 credit is not granted due to funding limits, eligibility for the 4.0 credit remains, within available resources.
Companies holding reservations for both credits must renounce the unused one within five days of GSE’s request, under penalty of forfeiture.
