With Legislative Decree 19 of 2 March 2024, the Transition 5.0 plan is defined within the National Recovery and Resilience Plan.

The new provisions are aimed at a new industrial paradigm: Industry 5.0.

Industry 5.0, defined by the European Commission as a completion of Industry 4.0, represents more of a cultural revolution than an industrial one. This new model promotes an industry that goes beyond efficiency and productivity as its sole objectives, strengthening its role and contribution to society. It is a transformation that places the industry in the contemporary world, adapting it to current challenges and needs.

It integrates previous Industry 4.0 developments with an explicit focus on people, environment and customer experience.

The values ​​that guide the industrial transition

The shift towards Industry 5.0 is driven by core values ​​that define its direction and importance for the future of the industry. Among these values ​​we find:

  1. Sustainability: Environmental sustainability is a central pillar of Industry 5.0, which aims to reduce the environmental impact of production processes and promote eco-friendly practices and technologies.
  2. Innovation: Industry 5.0 promotes continuous innovation, encouraging the adoption of cutting-edge technologies to improve the efficiency, quality and customization of products.
  3. Inclusivity: This new industrial model enhances collaboration between different actors, including workers, companies, institutions and communities, promoting an inclusive and participatory approach.
  4. Social Responsibility: Industry 5.0 is committed to creating value not only for the company but also for society, through the creation of sustainable jobs, the adoption of ethical practices and the promotion of impact positive on communities.
  5. Customer orientation: The centrality of the customer experience drives the change towards Industry 5.0, with increasing attention to individual needs and the personalization of products and services.

These values ​​not only drive the change towards Industry 5.0 but also represent an opportunity to create a more responsible, efficient industrial sector oriented towards the well-being of people and the environment.

What is meant by industry 5.0?

Industry 5.0 represents a new industrial approach that integrates technological innovation with human and environmental values. This model puts not only efficiency and productivity, but also sustainability, customer experience and worker engagement at the center of operations. Industry 5.0 aims to overcome the limits of automation to encourage collaboration between machines and people, thus creating a more flexible, responsible production environment oriented towards the customization of products and services. In essence, Industry 5.0 aims to transform the industry not only from a technological point of view, but also from a cultural point of view, promoting an evolution that takes into account the challenges and opportunities of the modern world.

What does the Transition Plan 5.0 include? 

The Transition Plan 5.0 provides a series of subsidized investment options, focused on enhancing energy efficiency, adopting cutting-edge technologies and promoting sustainability for all resident businesses and organizations present in the area, regardless of their form legal, economic sector, size or tax regime.

How does the tax credit work? 

Thanks to Transition 5.0, companies are granted an automatic tax credit, with a variable rate based on the results achieved, and not tied to the sector and size of the company.

The tax credit, which can only be used as compensation, therefore varies based on the size of the investments and the percentage of reduction in energy consumption that can be achieved.

Amounts not used by 31 December 2025 can be used in subsequent years in five annual instalments.

The rates for the concessions 

  1. Basic rate: Companies that reach a minimum threshold for reducing energy consumption can benefit from a basic tax credit, which can vary between 10% and 20% of the investments made.

  2. Increased rate: Companies that exceed the minimum threshold and achieve a more significant reduction in energy consumption can obtain an increased rate, which can vary between 20% and 30% of investments.

  3. Maximum rate: For companies that achieve an exceptional reduction in energy consumption and demonstrate a particular commitment to sustainability and innovation, a maximum rate of 30% to 40% on investments is envisaged.

What are the enabling technologies?

To access Industry 5.0 benefits as part of the 5.0 Transition, companies can follow different approaches aimed at promoting energy efficiency and technological innovation.

One way is to improve energy efficiency, through the acquisition of new tools that increase productivity and reduce energy consumption, with the aim of making production more sustainable and reducing operating costs.

Another possibility is the adoption of innovative technologies, such as Artificial Intelligence, advanced robotics, 3D printing, Internet of Things and cloud computing. These solutions allow you to increase productivity, optimize processes and maintain competitiveness on the global market.

Furthermore, the Transition Plan 5.0 favors companies that invest in sustainable technologies, such as renewable energy. These companies are entitled to the benefits provided by Industry 5.0, such as an increased tax credit compared to Transition 4.0, if they reach a specific energy consumption reduction threshold by 2024-2025. These measures incentivize innovation and sustainability in the industrial landscape, contributing to the growth of companies and the evolution towards a greener and more efficient economy.

By purchasing our machinery for industrial food production, designed to guarantee efficiency and sustainability, companies can not only optimize production processes but also benefit from the advantages offered by Transition 5.0, thus contributing to their development and a more sustainable and cutting-edge industrial vision.

Do you want to find out which investments you can access tax breaks with?