While waiting for the approval of the final text of the implementing decree of the Transition 5.0 plan, below are some of the new features introduced:
- Start date: the start date of the innovation project will be the date of the first binding legal commitment and must be after January 1, 2024.
- Definitions of production structure: a site with local units or factories insistent on the same cadastral parcel or on contiguous cadastral parcels, aimed at the production of goods or services with technical, functional and organizational autonomy.
- Definitions of productive process includes related activities in the value chain, transforming resources into products or services.
- Counterfactual scenario: for the measurement of energy savings, not only newly established companies but also companies that have substantially changed their products and services will be able to refer to a counterfactual scenario instead of the consumption recorded in the previous year for less than six months.
- Only one practice at a time: each company can only have one active incentive practice at a time in the same production structure.
- Soft line on DNSH exclusions: investments also permitted for ETS activities on the condition of a reduction in emissions compared to the previous year; exceptions for special hazardous waste.
- Certification: expansion of the list of qualified subjects, including some accredited bodies and engineers with specific degrees.
- Renewable: up to 105% of the energy needs of the production structure. Inclusion of auxiliary services, storage and transformers; systems connected to the grid within one year of the end of the project.
- Training: among the eligible expenses are also those of training provided by EA 37 certified subjects, as well as the expenses of employees, business owners and worker members participating in the training. The activities permitted with minimum 12-hour modules on green and digital transition topics have been defined.
- Observation period: obligation to maintain energy savings for five years, under penalty of repayment of the incentive.
