Italy: Transizione 5.0 is closed. What actually funds a monitoring project in 2026
Most Italian vendor and consultant copy still quotes Transizione 5.0 rates. Those rates belong to a scheme whose resources were declared exhausted on 6 November 2025.
Correct this first: Transizione 5.0 is closed
MIMIT's own page states that the application deadlines have closed: "I termini per la presentazione delle domande si sono chiusi". The resources were declared exhausted by directorial decree on 6 November 2025. The eligible investment period ran from 1 January 2024 to 31 December 2025. It has not been extended into 2026.
This matters more in Italy than the equivalent correction does elsewhere, because Transizione 5.0 was unusually well suited to this product category. Its eligible expenses explicitly named "software, sistemi, piattaforme o applicazioni per l'intelligenza degli impianti che assicurano il monitoraggio continuo e la visualizzazione dei consumi energetici" and IoT sensors. A lot of 2024 and 2025 sales material was written around that sentence, and much of it is still online.
For reference only, so you can recognise a quote from a dead scheme: credit rates while open were 35% / 40% / 45% for investments up to EUR 10m, depending on whether the energy reduction fell in the 3-6%, 6-10% or above-10% band, and 5% / 10% / 15% on the same bands above EUR 10m. The annual cap was EUR 50m of eligible costs per company, and training was capped at 10% of the infrastructure investment with a EUR 300,000 maximum. If you are shown those numbers for a 2026 project, the proposal in front of you is out of date.
What replaced it: the iperammortamento
The Nuovo Piano Transizione 5.0 - Iperammortamento changes the mechanism. It is no longer a tax credit. It is a super-depreciation: the cost of the asset is deducted with an uplift, so the benefit arrives through the depreciation schedule rather than as an offsettable credit. Legal basis is Annexes IV and V of Law 199/2025 (Legge di Bilancio 2026), implemented by the interministerial decree of 7 May 2026.
| Investment bracket | Uplift on the deductible cost |
|---|---|
| Up to EUR 2.5m | 180% |
| EUR 2.5m to EUR 10m | 100% |
| EUR 10m to EUR 20m | 50% |
Art. 4 c.2 of the interministerial decree of 7 May 2026.
- Investment window 1 January 2026 to 30 September 2028.
- The GSE booking platform opened on 12 June 2026; investment-confirmation communications have been accepted since 21 July 2026; the completion notice is due by 15 November 2028.
- Procedure: prenotazione, then confirmation within 60 days of GSE approval, then the completion notice, with a technical assurance report and an accounting certification.
- Monitoring reports fall on 20 January and 30 June each year.
- Open to enterprises resident in Italy or with a permanent establishment, in any legal form, sector, size or tax regime.
- Renewable self-production assets: capacity must not exceed 105% of the site's energy need, measured on prior-year average consumption (Art. 8).
Nuova Sabatini: the better fit at EUR 50,000 to EUR 300,000
For a project in this band, Nuova Sabatini is the route that works today and does not depend on an unresolved question. It funds new machinery, plant, hardware, software and digital technologies. Land, buildings and used goods are excluded. Software is named in scope, which is precisely what the iperammortamento does not yet settle.
- Contribution calculated on a conventional 5-year rate: 2.75% standard and 3.575% for Industry 4.0 and green investments. Micro and small firms under the capitalisation line get 5%; medium firms under it get 3.575%.
- Financing from EUR 20,000 to EUR 4,000,000, maximum 5 years.
- SMEs only, registered and operating in Italy.
- Budget Law 2026 allocated EUR 650m for 2026-2027. Resources shown as available on 14 September 2026: EUR 1,198,817,148.59 on the standard line and EUR 77,201,546.89 on the capitalisation line.
The benefit is an interest contribution on a bank loan, not a grant against the asset. The practical consequence is that the 4.0 or green classification of the project decides whether you sit on 2.75% or 3.575%, and that classification is argued at application, with the technical documentation, not afterwards. Budget the assurance work in the project, not around it.
The three Italian routes side by side
| Programme | What it funds | Rate | Ceiling | Status (22 Sep 2026) |
|---|---|---|---|---|
| Transizione 5.0 (tax credit) | Machinery, monitoring software and IoT sensors tied to a measured energy reduction | 35-45% up to EUR 10m; 5-15% above | EUR 50m eligible cost per year | CLOSED. Applications shut; resources exhausted 6 Nov 2025 |
| Nuovo Piano Transizione 5.0 - Iperammortamento | New instrumental goods under Annexes IV and V of Law 199/2025. Software treatment disputed | 180% / 100% / 50% uplift by bracket | Brackets to EUR 2.5m, EUR 2.5-10m, EUR 10-20m | OPEN. Investments 1 Jan 2026 to 30 Sep 2028, via GSE |
| Nuova Sabatini | New machinery, plant, hardware, software and digital technologies | Interest contribution at 2.75%, 3.575% for 4.0 and green | Loan EUR 20,000 to EUR 4,000,000 | OPEN. EUR 1.199bn available (MIMIT, 14 Sep 2026) |
Source: MIMIT programme pages as dated in the status box above.
How to sequence a monitoring project
- Decide which instrument you are actually chasingUnder EUR 300,000 and an SME: Nuova Sabatini, because software is in scope and the loan band starts at EUR 20,000. Above EUR 2.5m and mostly hardware: run the iperammortamento arithmetic. The two are assessed on different grounds, so do not design one project to satisfy both without checking cumulation rules in the call documentation.
- Capture a baseline before you book anythingFour to eight weeks of running time, stops with reasons, good and rejected parts, and where energy metering exists, consumption per line. This is what turns a shopping list into a project with a measured target.
- Write the loss structureRank stop reasons by hours lost, then by parts lost. The top three reasons usually carry the case on their own, and they tell you which machines to connect first rather than connecting everything.
- Classify the investment deliberatelyFor Sabatini, the 4.0 or green classification is worth 0.825 percentage points on the conventional rate. Assemble the technical documentation that supports it at application time.
- Get the software question answered in writingIf any part of the case rests on the iperammortamento covering intangibles, ask GSE and read Annex V before the number reaches a board paper.
- Book the GSE prenotazione only when the scope is firmConfirmation is due within 60 days of GSE approval, and the completion notice by 15 November 2028. A booking made before the scope settles burns calendar you may need.
Indicators that survive a technical review
| Indicator | How the baseline is measured | Why a reviewer accepts it |
|---|---|---|
| Good output per planned production hour | Automatic counts at the machine, 4-8 weeks before the project | Independent of operator reporting, and reproducible after the project |
| Unplanned downtime hours by reason | Machine state with coded reasons | Turns a general efficiency claim into a named, countable loss |
| Scrap and rework rate | Reject booking at the station, not at end of line | Locates the loss on the process that caused it |
| Energy per good unit | Sub-meter reading divided by good output over the same window | The only form of an energy claim that normalises for production volume |
| Share of machines with automatic data capture | Count today, count after | Measures the digital change itself, which is what the file is about |
Method, not rates. The eligible-cost rules that decide what you can claim are in the call documentation.
What this page does not claim
Neither MIMIT page read gives an itemised eligible-cost list for the iperammortamento at the level of "a monitoring licence, yes or no". The Transizione 5.0 wording that named monitoring software belongs to the closed scheme and does not carry over automatically. Nothing on this page should be read as confirmation that a software-only purchase qualifies for the 180% uplift.
These reference sites are published by TEEPTRAK SAS, which sells production-monitoring and OEE software. That is a commercial interest, and it is stated here so you can weigh the page accordingly. A spreadsheet, a local integrator, an MES module you already own or your machine builder's own data option can all be the right answer for a given line.
One sheet per country with the rate, the caps and the status, an eligibility checklist, and a budget model that applies the cap for you. Excel, no macros.
- All Western Europe programmes compared
- Spain: the 12% innovation deduction and FNEE
- Portugal: SITCE and SICE, one call closing 30 September
- Net cost after grant or tax credit
Questions
- Is Transizione 5.0 still open in 2026?
- No. MIMIT's page states the application deadlines have closed, and the resources were declared exhausted by directorial decree on 6 November 2025. The eligible investment period ended on 31 December 2025 and was not extended.
- Does the new iperammortamento cover monitoring software?
- This is not settled. The MIMIT page describes eligible assets as new tangible and intangible instrumental goods under Annexes IV and V of Law 199/2025, but gives no rate for intangibles, while the implementing decree of 7 May 2026 refers only to new tangible goods. The two official sources disagree. Read Annex V and the GSE guidance before relying on it.
- Which route fits a EUR 150,000 machine-monitoring project?
- Nuova Sabatini, if you are an SME registered and operating in Italy. It funds hardware, software and digital technologies, the financing band starts at EUR 20,000, and the interest contribution runs at 3.575% for Industry 4.0 and green investments against 2.75% standard.
- How much Nuova Sabatini money is left?
- MIMIT's page dated 14 September 2026 shows EUR 1,198,817,148.59 available on the standard line and EUR 77,201,546.89 on the capitalisation line. The Budget Law 2026 allocation was EUR 650m for 2026-2027.
- What is the deadline for the iperammortamento?
- Investments must fall between 1 January 2026 and 30 September 2028. The GSE platform opened on 12 June 2026, confirmation is due within 60 days of GSE approval, and the completion notice is due by 15 November 2028.
Sources
- MIMIT - Piano Transizione 5.0 (page updated 30 June 2026)
- MIMIT - Nuovo Piano Transizione 5.0, Iperammortamento (page updated 22 July 2026)
- Interministerial decree of 7 May 2026, Iperammortamento 2026 (PDF)
- MIMIT - Nuova Sabatini, beni strumentali (page updated 14 September 2026)
Published by TEEPTRAK SAS, which makes production-monitoring and OEE software. Every figure is sourced on the page. Funding rules, standards and reporting duties change: check the official documents before you budget or commit.