The Measure consists of a relief in the form of a tax credit proportional to the expenditure incurred for new investments in production facilities located in the territory of the State, carried out in the two-year period 2024-2025. The tax credit is recognized on condition that a reduction in energy consumption of at least 3% is achieved for the production facility or, alternatively, at least 5% of the process affected by the investment. In particular, the reduction in energy consumption must result from investments in tangible and intangible assets functional to the technological and digital transition of companies according to the “Industry 4.0” model (Annexes A and B to Law 232/2016). It is specified that for the purposes of applying the Transition Plan 5.0 measure, the following are included among the assets referred to in Annex B to Law 11 December 2016, n. 232, also: - software, systems, platforms or applications for the intelligence of systems that guarantee continuous monitoring and visualization of energy consumption and self-produced and self-consumed energy, or introduce energy efficiency mechanisms, through the collection and processing of data also from IoT field sensors (Energy Dashboarding); - software relating to business management if purchased together with the software, systems or platforms referred to in letter a). In the context of innovation projects, the following are also eligible for assistance: new tangible assets instrumental to the operation of the business aimed at self-production of energy from renewable sources intended for self-consumption, with the exception of biomass, including systems for storing the energy produced; expenses for training personnel in skills useful for the transition of production processes (up to 10% of the investments made in capital goods and up to a maximum of 300 thousand euros). All resident companies and permanent establishments with headquarters in Italy can benefit from the contribution, regardless of their legal form, economic sector, size and tax regime adopted for determining business income. The law regulates specific cases of exclusion (art. 38, paragraph 3), such as situations of financial difficulty of the company or the application of interdictory sanctions. Compliance with the rules on safety and social security contributions is also required. The amount of the tax credit varies in relation to the investment quota and the reduction in consumption. Investment quotas up to 2.5 million euros Production structure and process involved % reduction in energy consumption Production structure: 3-6% Process: 5-10% 35% Production structure: 6-10% Process: 10-15% 40% Production structure: over 10% Process: over 15% 45% Investment quotas from 2.5 to 10 million euros Production structure and process involved % reduction in energy consumption Production structure: 3-6% Process: 5-10% 15% Production structure: 6-10% Process: 10-15% 20% Production structure: over 10% Process: over 15% 25% Investment quotas over 10 million euros Production structure and process involved % reduction in energy consumption Production structure: 3-6% Process: 5-10% 5% Production structure: 6-10% Process: 10-15% 10% Production structure: over 10% Process: over 15% 15% The recognized tax credit can be used exclusively as a set-off in the F24 form submitted via the online services offered by the Revenue Agency, by 12/31/2025, 5 days after the regular transmission of data to the Revenue Agency by the GSE. Any credit not yet used as of 12/31/2025 is carried forward and can be used in 5 annual installments of the same amount.

The procedure for accessing the incentive is subject to the presentation of an "Ex ante" certification, attesting to the reduction in energy consumption achievable through the planned investments, and an "Ex post" certification, proving the actual implementation of the investments in compliance with the ex ante certification.

Pursuant to art. 15, paragraph 6 of the decree, the subjects authorised to issue certifications are: - Energy Management Experts (EGE), certified by an accredited body according to the UNI CEI 11339 standard; - Energy Service Companies (ESCo), certified by an accredited body according to the UNI CEI 11352 standard; - engineers registered in sections A and B of the professional register, as well as industrial experts and graduate industrial experts registered in the professional register in the "mechanics and energy efficiency" and "electrical systems and automation" sections, with skills and proven experience in the field of energy efficiency of production processes.

To reserve the tax credit, companies send a Preventive Communication, accompanied by the ex-ante Certification, through the IT Platform «Transition 5.0» accessible via SPID from the Customer Area of the institutional website of the GSE. The preventive communications sent will be evaluated and managed by the GSE according to the chronological order of sending, verifying exclusively the correct uploading of the data onto the IT Platform and the completeness of the documents and information provided and compliance with the maximum limit of eligible costs for each Beneficiary company per year (€50 million). Within 30 days of confirmation of the booked credit (confirmation receipt) the company sends a Communication relating to the execution of the orders accepted by the seller with payment as a down payment, in an amount at least equal to 20 percent of the acquisition cost of the goods referred to in Annexes A/B and self-production plants. Following the completion of the innovation project, the company sends a Completion Communication, accompanied by the ex-post Certification, containing the information necessary to identify the completed innovation project. Legislation Directorial Decree of 6 August 2024 - Terms and methods for submitting applications Interministerial Decree of 24 July 2024 - Implementation methods of the Transition Plan 5.0 Art. 38 of Legislative Decree 2 March 2024, no. 19 - Further urgent provisions for the implementation of the National Recovery and Resilience Plan (PNRR) ... Art. 38 Transition 5.0 1. In order to support the digital and energy transition process of companies, in implementation of the provisions of the ECOFIN Council decision of 8 December 2023 and, in particular, of the provisions in relation to Investment 15 - «Transition 5.0», of Mission 7 - REPowerEU, the Transition Plan 5.0 is established. 2. All companies resident in the territory of the State and permanent establishments in the territory of the State of non-resident subjects, regardless of their legal form, economic sector, size and tax regime for determining the income of the company, which from 1 January 2024 to 31 December 2025 make new investments in production facilities located in the territory of the State, as part of innovation projects resulting in a reduction in energy consumption, are recognized, within the limits of the resources referred to in paragraph 21, a tax credit proportional to the expenditure incurred for the investments made under the conditions and measures established in the subsequent paragraphs. … Law 11 December 2016, n. 232 / Goods eligible for the benefit

Goods functional to the technological and digital transformation of companies according to the "Industry 4.0" model Capital goods whose operation is controlled by computerised systems or managed through appropriate sensors and drives: • machine tools for removal, • machine tools operating with lasers and other energy flow processes (e.g. plasma, waterjet, electron beam), electroerosion, electrochemical processes, • machine tools and systems for the production of products through the transformation of materials and raw materials, • machine tools for the plastic deformation of metals and other materials, • machine tools for assembly, joining and welding, machines for packaging and wrapping, • machine tools for de-production and re-packaging to recover materials and functions from industrial waste and end-of-life products (e.g. machines for disassembly, separation, crushing, chemical recovery), • robots, collaborative robots and multi-robot systems, • machine tools and systems for the transfer or modification of the surface characteristics of products or the functionalisation of surfaces, • machines for the additive manufacturing used in the industrial sector, • machines, including driving and operating machines, tools and devices for loading and unloading, handling, weighing and automatic sorting of pieces, automated lifting and handling devices, AGVs and • flexible conveying and handling systems, and/or equipped with piece recognition (for example RFID, viewers and vision and mechatronic systems), • automated warehouses interconnected to factory management systems. • All the above-mentioned machines must be equipped with the following features: o control by means of CNC (Computer Numerical Control) and/or PLC (Programmable Logic Controller), interconnection to factory IT systems with remote loading of instructions and/or part programs, o automated integration with the factory logistics system or with the supply network and/or with other machines in the production cycle, o simple and intuitive human-machine interface, o compliance with the most recent safety, health and hygiene parameters at work. • Furthermore, all the above-mentioned machines must be equipped with at least two of the following features to make them similar to or integrable with cyber-physical systems: o remote maintenance and/or remote diagnosis and/or remote control systems, o continuous monitoring of working conditions and process parameters through appropriate sets of sensors and adaptability to process drifts, o integration features between physical machine and/or plant with modelling and/or simulation of their behaviour in carrying out the process (cyber-physical system), devices, instrumentation and intelligent components for the integration, sensorisation and/or interconnection and automatic control of processes also used in the modernisation or revamping of existing production systems, • filters and systems for the treatment and recovery of water, air, oil, chemical and organic substances, dust with systems for signalling filtering efficiency and the presence of anomalies or substances alien to the process or dangerous, integrated with the factory system and capable of warning operators and/or stopping the activities of machines and plants. • Quality and sustainability assurance systems: coordinate and non-coordinate measuring systems (contact, non-contact, multi-sensor or based on three-dimensional computer tomography) and related instrumentation for verifying the micro and macro geometric requirements of the product for any dimensional scale level (from large scale to micro-metric or nano-metric scale) in order to ensure and track the quality of the product and which allow the qualification of the production processes in a documentable manner and connected to the factory information system, • other in-process monitoring systems to ensure and track the quality of the product or production process and which allow the qualification of the production processes in a documentable manner and connected to the factory information system, • systems for the inspection and characterisation of materials (e.g. material testing machines, machines for testing manufactured products, systems for non-destructive testing or inspections, tomography) capable of verifying the characteristics of the materials entering or exiting the process and which constitute the resulting product at a macro level (e.g. mechanical characteristics) or micro level (e.g. porosity, inclusions) and generate appropriate test reports to be inserted into the company information system, • intelligent devices for testing metal powders and continuous monitoring systems that allow the qualification of production processes using additive technologies, • intelligent and connected systems for marking and tracking production batches and/or individual products (for example RFID - Radio Frequency Identification), • systems for monitoring and controlling the working conditions of machines (for example forces, torque and processing power; three-dimensional wear of tools on board the machine; status of components or sub-assemblies of machines) and production systems interfaced with factory information systems and/or with cloud solutions, • tools and devices for the automatic labelling, identification or marking of products, with • connection with the code and serial number of the product itself so as to allow maintenance personnel to monitor the consistency of product performance over time and to act synergistically on the design process of future products, allowing the recall of defective or harmful products, • intelligent components, systems and solutions for the management, efficient use and monitoring of energy consumption and water and for the reduction of emissions, • filters and systems for the treatment and recovery of water, air, oil, chemical substances, dust with systems for signalling filtering efficiency and the presence of anomalies or substances alien to the process or dangerous, integrated with the factory system and capable of warning operators and/or stopping the activities of machines and systems. • Devices for human-machine interaction and for improving ergonomics and workplace safety in a "4.0" logic: o benches and workstations equipped with ergonomic solutions capable of adapting them automatically to the physical characteristics of the operators (for example biometric characteristics, age, presence of disabilities), o systems for lifting/transferring heavy parts or objects exposed to high temperatures capable of facilitating the operator's task in an intelligent/robotic/interactive manner, o wearable devices, communication equipment between operator/operators and the production system, augmented reality and virtual reality devices, o intelligent human-machine interfaces (HMI) that assist the operator for the purposes of safety and efficiency of processing, maintenance and logistics operations.

Intangible assets (software, systems and system integration, platforms and applications) connected to investments in tangible assets "Industry 4.0" o Software, systems, platforms and applications for the design, definition/qualification of performance and production of products in non-conventional or high-performance materials, capable of allowing the design, 3D modelling, simulation, experimentation, prototyping and simultaneous verification of the production process, the product and its characteristics (functional and environmental impact) and/or the digital and integrated archiving in the company information system of information relating to the life cycle of the product (EDM, PDM, PLM, Big Data Analytics systems), o software, systems, platforms and applications for the design and re-design of production systems that take into account the flows of materials and information, o software, systems, platforms and applications for decision support capable of interpreting data analysed from the field and displaying specific actions to online operators to improve the quality of the product and the efficiency of the production system, o software, systems, platforms and applications for the management and production coordination with high integration characteristics of service activities, such as factory logistics and maintenance (such as intra-factory communication systems, fieldbuses, SCADA systems, MES systems, CMMS systems, innovative solutions with characteristics attributable to the IoT and/or cloud computing paradigms), or software, systems, platforms and applications for monitoring and controlling the working conditions of machines and production systems interfaced with factory information systems and/or with cloud solutions, or virtual reality software, systems, platforms and applications for the realistic study of components and operations (for example assembly), both in immersive or visual-only contexts, or reverse modeling and engineering software, systems, platforms and applications for the virtual reconstruction of real contexts, or software, systems, platforms and applications capable of communicating and sharing data and information both among themselves and with the surrounding environment and actors (Industrial Internet of Things) thanks to a network of interconnected intelligent sensors, or software, systems, platforms and applications for the dispatching of activities and the routing of products in the systems production, or software, systems, platforms and applications for quality management at the production system level and related processes, or software, systems, platforms and applications for access to a virtualized, shared and/or configurable set of resources to support production processes and production and/or supply chain management (cloud computing), or software, systems, platforms and applications for industrial analytics dedicated to the processing and elaboration of big data from IoT sensors applied in the industrial sector (Data Analytics & Visualization, Simulation and Forecasting), software, systems, platforms and applications for artificial intelligence & machine learning that allows machines to demonstrate an intelligent ability and/or activity in specific fields to guarantee the quality of the production process and the reliable operation of the machinery and/or plant, or software, systems, platforms and applications for automated and intelligent production, characterised by high cognitive capacity, interaction and adaptation to the context, self-learning and reconfigurability (cybersystem), or software, systems, platforms and applications for the use along the production lines of robots, collaborative robots and intelligent machines for the safety and health of workers, the quality of final products and predictive maintenance, or software, systems, platforms and applications for the management of augmented reality through wearable devices, software, systems, platforms and applications for devices and new interfaces between man and machine that allow the acquisition, transmission and processing of information in vocal, visual and tactile format, software, systems, platforms and applications for the intelligence of plants that guarantee energy efficiency and decentralisation mechanisms in which the production and/or storage of energy can also be delegated (at least partially) to the factory, or software, systems, platforms and applications for the protection of networks, data, programs, machines and plants from attacks, damage and unauthorized access (cybersecurity), or virtual industrialization software, systems, platforms and applications which, by virtually simulating the new environment and uploading the information onto the cyber-physical systems at the end of all the checks, allow hours of testing and machine downtime to be avoided along the real production lines.