The 2024 business digitization bonus is an important benefit to support Italian companies in their digital and green transition. This incentive, part of the National Recovery and Resilience Plan (PNRR), offers a tax credit ranging from 5% to 45% for investments that improve energy efficiency
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What is the 2024 business digitization bonus
The 2024 business digitization bonus is a tax credit introduced to promote the digitalization and ecological transition of Italian companies.
The tax credit ranges from 5% to 45% and applies to new investments made from January 1, 2024 to December 31, 2025, provided that the innovations result in a reduction in the energy consumption of the production unit between 3% and 5%. Extra rewards are provided for reductions of 10% or 15%
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The measure, governed by Article 38 of the PNRR Decree, is aimed at all companies regardless of their size and the tax regime adopted.
How to apply for the 2024 business digitization bonus
To access the 2024 business digitization bonus, companies must send an electronic request using the standardized model available on the Energy Services Manager (GSE) website. The procedure involves:
- Prior communication: the company transmits the detailed information of the innovation project to the GSE.
- Verification and booking: the GSE verifies the data and communicates the amount of the booked tax credit within 5 days of transmission.
- Periodic communications: the company sends periodic updates on the progress of the project, receiving confirmation of the credit booked by the GSE.
- Completion of the project: by February 28, 2026, the company announces the completion of the project. The GSE verifies the data and confirms the amount of the tax credit that can be used as compensation within 10 days
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How does the 2024 business digitization bonus work
The business digitization bonus works like a discount on taxes, ranging from 5% to 45% based on the investment and the reduction in energy consumption obtained. The tax credit can be used in compensation through the F24 model, presented through the electronic services of the Revenue Agency, and can be divided into 5 annual installments of the same amount
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Who can request it
All companies resident in Italy and permanent organizations in the Italian territory of non-resident entities can apply for tax credit digitalization, regardless of the legal form, economic sector, size and tax regime. The tax credit is subject to compliance with workplace safety regulations and to the correct fulfillment of social security and welfare obligations
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Companies cannot access the bonus:
- in a state of voluntary liquidation, bankruptcy, compulsory administrative liquidation or preventive arrangement without business continuity
- subject to other insolvency proceedings
- that they have ongoing proceedings for the declaration of one of the above-mentioned situations
- recipients of prohibitive sanctions
How much does it amount to
The 2024 business digitization bonus is equal to:
- 35% for investments of up to 2.5 million euros
- 15% for investments over 2.5 million euros and up to 10 million euros
- 5% for investments exceeding 10 million euros and up to 50 million euros per year for each beneficiary company
The tax credit can increase by up to 40%-45% if the reduction in energy consumption is greater than 10%-15%.
Eligible expenses
Investments in new material and instrumental assets, such as machinery, plants and equipment intended for production structures that already exist or to be created in the area, are easy. In addition, the following are included:
- software, systems and platforms for energy efficiency
- investments in capital goods for the self-production of energy from renewable sources
- staff training in digital and energy technologies, within the limit of 10% of investments made and up to 300,000 euros
When does the digitization bonus start
The 5.0 energy transition bonus will probably be active from July 2024, following the publication of the Decree implementing the 5.0 Transition Plan in the official gazette.
