Calls and Incentives for Businesses 2025: A Practical Guide to Reduced IRES and the Transition Plan 5.0

In recent months, we have examined in detail some of the most significant measures for Italian businesses, such as the reduced IRES rate for reinvested profits and the new Transition Plan 5.0. In this article, we offer a comprehensive and updated overview of the main active calls for 2025, highlighting deadlines, requirements, and operational opportunities.

The goal is to provide a practical and concise guide to help entrepreneurs, consultants, and managers navigate the various tax incentives and measures supporting innovation and sustainability, with a specific focus on key dates not to miss

1. IRES Relief 2025: Reduced Rate for Reinvested Profits

The 2025 Budget Law introduced a significant reduction of the IRES rate (from 24% to 15%) for businesses that allocate profits to investments in capital goods or job creation.

Main requirements:

• The reduced rate applies to the portion of profit allocated to available reserves and reinvested in new assets;

• The benefit is conditional on maintaining or increasing the company’s workforce.

Timing:

• The relief applies starting from the 2024 tax year, with practical effects on the 2025 tax return;

• The deadline to approve the financial statement needed to calculate reinvested profits has already been set for June 2025 for companies with a calendar-year fiscal period.

2. Transition Plan 5.0: Incentives up to 45% for Innovation and Sustainability

In addition to the well-known Transition Plan 4.0, the new Transition Plan 5.0 has come into effect, combining digital transformation with goals of energy savings and environmental sustainability.

Who is eligible:

• All businesses based in Italy, regardless of legal form or accounting system;

• The investment must result in at least a 3% reduction in energy consumption (or 5% across the entire production process).

What it covers:

• 4.0 tangible and intangible assets;

• Personnel training expenses;

• Energy monitoring systems.

Incentive available:

• Tax credit ranging from 5% to 45%, depending on the energy savings achieved.

Key deadlines:

• Investments must be started in 2024 or 2025 and completed by December 31, 2025;

• Communication to the GSE and technical certification must be submitted before starting the work.

Important deadline: December 2025 – Final day to complete eligible investments.

Internal Editorial Team