To initiate the Transition 5.0 tax credit process, businesses must submit a preliminary communication after planning their innovation projects.
This communication should specify the beneficiaries, project details, start and completion dates, eligible investments, and the potential tax credit amount, which ranges from 35% to 45% for projects up to 2.5 million euros.
A technical certification confirming the project's compliance with consumption reduction is required.
The communication, signed by legal representatives, is submitted electronically via the 'Transizione 5.0' platform using Spid.
The Gse reviews the submission for data accuracy and completeness, responding within five days with the reserved tax credit amount.
If data is incomplete, businesses have ten days to provide additional information.
In cases of resource unavailability, the communication is still considered submitted, and businesses are notified when resources become available, requiring confirmation within ten days.
A 20% deposit must be made within 30 days of Gse's confirmation, with a follow-up communication detailing accepted orders and payments.
Failure to comply results in loss of the tax credit.
Upon project completion, businesses submit a final communication with the actual completion date, eligible investment amount, and final tax credit amount, supported by technical certification and cost documentation.
The Gse verifies the submission within ten days, confirming the tax credit amount, which cannot exceed the initially reserved amount.