The article by Enrico Fossa and Paolo Paroli focuses on the Transition Plan 5.0, which grants a tax credit proportional to the expenditure incurred for investments made under certain conditions and in the amounts established by law. The provisions apply to all companies resident in Italy and to permanent establishments in Italy of non-resident entities, regardless of their legal form, economic sector, size, and tax regime for determining corporate income, which in 2024 and 2025 make new investments in production facilities located in Italy, as part of innovation projects that result in a reduction in energy consumption.