MIXEDItaly's Transition 5.0 and incentives for AI and digital: a 2026 guide
In Italy, software, management systems and artificial intelligence projects can be partly funded through public incentives. But the measures change often, have precise requirements and run out. This guide — aimed at companies operating in Italy — explains which tools exist, for whom, and above all how to set up the project so that it truly qualifies, without finding out at the end that it didn't.
Disclaimer: rates, ceilings and deadlines of these Italian measures are changed frequently and some run out within months. What follows describes the logic of each tool; before investing, check the current status with your accountant or an incentives adviser.
1. Transizione 5.0: where digital meets energy
The Transizione 5.0 plan (introduced by Decree-Law 19/2024) is a tax credit for innovation projects that include 4.0 capital goods and software and that, together, reduce the energy consumption of the company or production process beyond certified minimum thresholds. It's the most generous measure but also the most constrained: the eligible software is the one linked to the project (energy monitoring, production management, 4.0 systems), and a technical certification is required before and after.
When it makes sense: if you're renewing machinery or plant anyway and digital is part of that project. When it doesn't: if you "just" want a management system or an AI assistant for the office — in that case there's no energy link and you look elsewhere.
2. Transizione 4.0: the credit for software and intangible assets
The Transizione 4.0 tax credit for intangible assets (software, platforms and systems listed in Annex B of Law 232/2016) was for years the simplest way to subsidise a management system or a data-collection system interconnected with production. In recent years rates have been cut and resources capped: check whether, and at what rate, it's still available for the current year.
Key requirement: interconnection. The software must exchange data with company systems or machinery, and the supplier must be able to document it.
3. Nuova Sabatini: an interest subsidy
Nuova Sabatini supports the purchase (including leasing) of capital goods, including hardware and software, with an interest subsidy on a bank loan. It's less known for digital projects but it's accessible to micro and small businesses and compatible with other measures. Useful when the project includes servers, field devices (tablets, terminals) and licences.
4. Digital vouchers and regional calls
Italian Chambers of Commerce periodically publish digitalisation vouchers (consulting, software, training), often as grants of a few thousand euros: small, but simple. Regions — including Campania — open calls for SME innovation and digitalisation, sometimes focused on artificial intelligence and data. These have the shortest windows: when they open, you need the project ready.
5. For those investing in innovative startups
This isn't for those buying software but for those investing: individuals and companies investing in the capital of Italian innovative startups (MIXED is one) get dedicated tax deductions. We mention it because people looking for digital incentives often don't know it exists.
How to set up a fundable project
- The measure first, then the software. Check what's open today and which expenses are eligible. Changing the project afterwards to fit a call is a recipe for a bad project.
- Measurable goals. "Digitalise the company" isn't fundable; "eliminate manual attendance collection and reduce month-end closing time" is. Calls ask for indicators: providing them up front helps you too.
- Suppliers who can document. Interconnection, technical reports, expert reports: if the supplier has never produced them, the credit is at risk. Ask before signing.
- Timing. Many measures require booking, a minimum down payment and completion by precise dates. A realistic software project takes weeks or months: plan it around the call's deadlines.
- Keep eligible items separate. Training, consulting, licences and development have different rules: a quote that separates them makes reporting much easier.
A measurable goal that funding calls understand. The construction companies that replaced Excel sheets with V-Site had a goal that was easy to write into a project: collect attendance, deadlines and costs where they originate, eliminating manual transcription. The result — hours recovered every week by the office, site managers and workers — is exactly the kind of indicator a digitalisation measure asks you to demonstrate.
Frequently asked questions
Are software and AI covered by Transizione 5.0?
Yes, if part of a project that reduces energy consumption by certified percentages. An office management system or AI project on its own isn't: look at 4.0, Sabatini, vouchers and regional calls.
What incentives are there for a project with no energy component?
The 4.0 credit for software (if available), Nuova Sabatini, Chamber of Commerce vouchers, regional calls.
How do you set up a fundable project?
Measure first, then measurable goals, suppliers who document, respect for deadlines, expenses separated by type.
Informational article updated September 2026, referring to Italian incentives: it is not tax advice. Requirements, rates and deadlines must be checked against current regulations with a professional.
Have a digital project and want to know if it qualifies?
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