New Transition Plan 5.0: Check if your investment is eligible

Hyper-depreciation 2026-2028 for the digital and energy transformation of companies

With the new Transition Plan 5.0 An important opportunity is introduced for companies investing in innovation of their production processes, digitalisation and energy efficiency. Investments made by the 1 January 2026 to 30 September 2028 They will have access to one increase in the tax-recognised cost up to 180%, in accordance with the conditions laid down in the legislation and depending on the type and size of the investment.

What investments can be included in the measure?

The Transition Plan 5.0 mainly concerns two categories of investments:

Technological and digital assets

New tangible and intangible assets intended for the technological and digital transformation of the undertaking, including those provided for in Annexes IV and V, provided that they comply with the requirements for interconnection to business systems or the supply network.

Investments include:

• advanced machines and production facilities;
• automation and control systems;
• Eligible software and digital platforms;
• integrated and interconnected solutions in production processes.

Self-production of energy from renewable sources

The measure also includes investments for the production of renewable energy for farm self-consumption, including possible storage systems.

Included are:

• installations for the production of renewable energy;
• energy storage systems;
• solutions tailored to the needs of the production structure;
• goods that comply with the technical requirements laid down in the legislation.

How does the surcharge work?

The allowance varies according to the amount of the investment:

Up to €2.5 million
Add-on until 180% of the subsidizable cost.

Over 2.5 million and up to 10 million euros
Add-on until 100% in excess of the first tier.

Over 10 million and up to 20 million euros
Add-on until 50% on the excess share.

The percentage actually applicable must be assessed on a case-by-case basis on the basis of the goods purchased, the technical requirements, the level of interconnection and the documentation available.

From project to practice GSE with Progesto

Access to Transition Plan 5.0 requires careful management of technical and documentary aspects.

Progesto supports companies in the main activities:

• prior verification of the investment;
• analysis of the technical requirements of the goods;
• preparation of the documentation file;
• support for the certified technical expertise;
• management of communications and procedures provided for by the GSE.

A technology investment can only become a real competitive advantage when it is properly designed, documented and integrated into business processes.