Eligible expenses

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• Purchase of tangible or intangible capital goods 5.0 - defined as Driving Goods
• Purchase of goods necessary for self-production and self-consumption from sources renewable energy sources (PHOTOVOLTAIC SYSTEMS with specific categories) - defined as Driven Assets
• Expenses dedicated to staff training for the development of skills related to energy and environmental transition issues
• Energy certification costs (exclusively for small and medium-sized enterprises, 100% of the amount is reimbursable up to a maximum of €10,000)

• Expenses for certification of the statutory auditor (exclusively for companies not subject to mandatory auditing, 100% of the amount is reimbursable up to a maximum of €5,000)

Type of subsidy

• The subsidy is granted in the form of a tax credit;
• The subsidy will be directly proportional to the energy savings achieved;

• Energy consumption can be calculated either per production unit or per process.
  

Program objectives

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Supporting the Digital Transition process

  Supporting the Energy Transition process

Beneficiaries

Companies resident in Italy with their registered office in Italy, including permanent establishments of foreign companies, regardless of their size, the economic sector in which they operate, and the tax regime used to determine their income.