In the first months of the year, the issue of "externments" from the Transition 5.0 incentive plan had made a lot of noise, i.e. those companies that had legitimately gained the right to the 2025 investment tax credit but had been left out due to exhaustion of resources.
For those who had invested in capital goods, the solution was laboriously found, at least for around 90% of the credit due, with an agreement between the government and business associations signed at the beginning of April.
For those who had instead invested in the "energy" component of the plan - i.e. in systems aimed at the self-production of electricity from renewable sources intended for self-consumption, including expenses for storage systems - the issue had been resolved differently through the tax decree of 27 March: with the allocation of 197.7 million over three years, intended for an instrument other than the tax credit, i.e. a contribution.
The resources for the contributions must also cover the expenses incurred for the certifications relating to the accounting documentation and for those necessary to reduce energy consumption and comply with the DNSH principle (do not cause significant damage to the environment).
Many companies have reported that after seven months the resources have still not arrived.
In recent days, the decree with which the disbursement procedure is set in motion was signed by Adolfo Urso, Minister of Business and Made in Italy (Mimit), and will be published within the hour.
But other steps will be needed.
First of all, the list of beneficiary companies must be drawn up with the relative amount of eligible expenses and the recognizable contribution.
Then a directorial decree must be issued which will set the deadlines for submitting a request for disbursement (according to a scheme which will be made available in advance on the Mimit website).
But in the meantime let's see what the ministerial decree being published provides.
Among the points worth mentioning is certainly the clarification that, should the resources prove insufficient, Mimit will proceed with a linear distribution proportionate to the amount of the contributions due.
However, according to the first ministerial estimates, the 197.7 million should fully cover all needs.
Furthermore, the contribution will be paid in several annual installments proportional to the allocations set for each year.
It is then specified that the contribution will not be considered as state aid.
The burden of documentary burdens to be provided with the application stands out, which also includes the certification of having complied with the new obligation to take out a catastrophe insurance policy, which was not part of the obligations when, originally, the companies requested the tax credit.
For contributions exceeding 150 thousand euros, the data necessary for requesting anti-mafia information must be declared for those falling under article 85 of the Code.
Information on anti-money laundering is also needed.
The Ministry of Business, with the support of the GSE (Energy Services Manager), will also have to acquire the Durc on the regularity of contributions and verify whether the beneficiary is in default of the obligation to make payments deriving from the notification of payment orders.
In summary, the available resources amount to 57.7 million euros for 2026, 80 million for 2027 and 60 million for 2028.
The prerequisite for entering the list is that the company that had initially presented the project has then received from the GSE the communication of technical regularity and the subsequent communication relating to the exhaustion of resources.
The contribution will be granted in proportion to the eligible expenses and cannot in any case exceed the amount of the subsidy recognized at the time by the GSE for the same expenses, following the communication of completion of the investment.
