Transition Plan 5.0

The Transition Plan 5.0, in complementarity with the Transition Plan 4.0, supports the digital and energy transformation process of companies, promoting an efficient and sustainable energy production model, making 12.7 billion euros available.

The plan consists of a relief, in the form of a tax credit, proportional to the expenditure incurred and the reduction in consumption, for new investments in companies located in the territory of the State.

In the face of a driving investment, which reduces energy consumption by at least 3% for the production structure or by at least 5% for the process involved, it will be possible to request the incentive for material goods for self-production and self-consumption of energy.

The condition for access to the plan is that the panels used for the photovoltaic system have a minimum efficiency of 21.5% and that they are produced in the European Union.
If the efficiency of the cells is higher than 23.5%, a contribution of 120% will be paid, while if the efficiency of the cells is higher than 24%, a contribution of 140% will be paid.

The contribution can be combined with other benefits financed with national resources, provided that it does not exceed the cost incurred.