Transition 5.0: procedures get underway for 200 million for workers affected by the ‘esodo’ scheme

In the early months of the year, there was much debate surrounding the issue of the ‘esodati’ under the Transition 5.0 incentive scheme – that is, those companies that had legitimately become entitled to the tax credit for investments in 2025 but had been excluded due to the exhaustion of funds. For those who had invested in capital goods, a solution was painstakingly reached – at least for around 90 per cent of the credit due – through an agreement between the government and business associations signed in early April. For those who had instead invested in the ‘energy’ component of the scheme – that is, in installations designed for the self-generation of electricity from renewable sources for self-consumption, including expenditure on storage systems – the issue had been resolved differently through the fiscal decree of 27 March: with the allocation of 197.7 million over three years, earmarked for a mechanism other than the tax credit, namely a grant. The funds for these grants will also cover expenditure incurred for certifications relating to accounting documentation and for those necessary to reduce energy consumption and comply with the DnSH principle (do no significant harm to the environment).

Many businesses have reported that, seven months on, the funds have still not been received. In recent days, Adolfo Urso, Minister for Enterprise and ‘Made in Italy’ (Mimit), signed the decree setting the disbursement procedure in motion, and it is due to be published within the next few hours. However, further steps will be required. Firstly, a list of eligible companies must be drawn up, setting out the amounts of eligible expenditure and the corresponding grants. Then, a ministerial decree must be issued setting the deadlines for submitting applications for funding (in accordance with a template that will be made available in advance on the Mimit website).

But let us first take a look at what the ministerial decree, which is due to be published, provides for. One of the key points to note is certainly the clarification that, should the resources prove insufficient, the Mimit will proceed with a pro rata allocation in proportion to the amount of the contributions due.

However, according to initial ministerial estimates, the 197.7 million should fully cover all requirements. Furthermore, the grant will be paid in several annual instalments proportional to the allocations set for each year. It is also specified that the grant is not to be regarded as State aid. Of particular note is the volume of documentation required with the application, which also includes proof of compliance with the new obligation to take out a catastrophic insurance policy – a requirement that was not part of the process when businesses originally applied for the tax credit. For grants exceeding 150,000 euros, the necessary details must be provided to request anti-Mafia checks for those falling under Article 85 of the Code. Information relating to anti-money laundering measures is also required. The Ministry of Enterprise, with the support of the GSE (Energy Services Operator), will also have to obtain the DURC (certificate of social security compliance) to verify that contributions are up to date and check whether the beneficiary is in default of payment obligations arising from the notification of tax assessment notices.

To summarise, the available funds amount to 57.7 million euros for 2026, 80 million for 2027 and 60 million for 2028. The prerequisite for inclusion on the list is that the company which initially submitted the project must have subsequently received a notice of technical compliance from the GSE, followed by a notice confirming that the funds have been exhausted. The grant will be awarded in proportion to the eligible expenditure and may not, in any case, exceed the amount of the subsidy granted at the time by the GSE for the same expenditure, following notification of the completion of the investment.