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Subject: =?utf-8?q?Nuovo_Piano_Transizione_5.0_-_Operativit=C3=A0?=
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Date: Tue, 16 Jun 2026 06:32:13 +0000
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From: Studio Magnani <info@mailing.magnaniassociati.com>
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Spettabile Societ=C3=A0,

con la presente, sperando di fare cosa gradita, Vi informiamo che =C3=A8 fi=
nalmente operativo lo strumento di agevolazione previsto dal cosiddetto

**=C2=A0Nuovo Piano Transizione 5.0.**

Sono ammissibili al beneficio

- investimenti in beni materiali nuovi, strumentali all=E2=80=99esercizio d=
=E2=80=99impresa e =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0funzionali alla trasfo=
rmazione tecnologica e/o digitale delle imprese in =C2=A0 =C2=A0 =C2=A0 =C2=
=A0 =C2=A0 =C2=A0 chiave 4.0

-investimenti in beni materiali nuovi, strumentali all=E2=80=99esercizio =
=C2=A0d=E2=80=99impresa, =C2=A0finalizzati all=E2=80=99autoproduzione di en=
ergia da fonti rinnovabili=C2=A0destinata =C2=A0all=E2=80=99autoconsumo.

**Realizzati tra il 1=C2=B0 gennaio 2026 ed il 30 settembre 2028.**

L=E2=80=99agevolazione consiste nell=E2=80=99incremento figurativo del cost=
o di acquisto dei beni, rilevante esclusivamente per il calcolo delle quote=
 di ammortamento fiscale e dei canoni di locazione finanziaria deducibili d=
alla base imponibile delle imposte dirette Ires ed Irpef, pari a :

Il Beneficio =C3=A8 cumulabile con eventuali ulteriori agevolazioni purch=
=C3=A9 non vengano finanziate le stesse quote di costo ed a condizione che =
non si superi il costo sostenuto per l=E2=80=99acquisto.

La base di calcolo della maggiorazione fiscale =C3=A8 assunta al netto degl=
i altri contributi a qualunque titolo ricevuti per i medesimi costi ammissi=
bili.

Per l'accesso al beneficio sono previste le seguenti incombenze:

- comunicazioni al GSE in merito alla realizzazione degli investimenti ed=
=C2=A0 =C2=A0=C2=A0all'utilizzo del beneficio fiscale

- perizia asseverata relativa ai beni agevolati

- certificazione contabile delle spese sostenute.

Studio Magnani =C3=A8 a disposizione delle aziende per fornire qualsivoglia=
 informazione/chiarimento ed il supporto allo svolgimento degli adempimenti=
 necessari per l'acccesso al beneficio fiscale.

=C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=
=A0 =C2=A0
Distinti saluti

Dott. Simone =C2=A0Magnani

=C2=A0
**Studio Magnani**
Via Privata Cesare Battisti n. 2
20122 Milano
tel. 02/36631650
cel.327/0312446

Questa email =C3=A8 stata inviata a info@lareco.itRicevi questa email perch=
=C3=A9 sei iscritto a Studio Magnani
=C2=A0

[Cancellati qui](http://r.mailing.magnaniassociati.com/mk/un/v2/sh/1t6AVsdY=
hqSR1phPfieQer7MVREmP4/y9xUf-_rAmyf)

=C2=A9 2018 Studio Magnani

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h=3D"100%" class=3D"r6-o" style=3D"table-layout: fixed; width: 100%;"><tr><=
td valign=3D"top" class=3D"r11-i" style=3D"padding-left: 15px; padding-righ=
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</td> </tr></table><table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" =
role=3D"presentation" width=3D"100%" align=3D"center" class=3D"r3-o" style=
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ground-color: #ffffff; padding-bottom: 20px; padding-left: 20px; padding-ri=
ght: 20px; padding-top: 20px;"> <table width=3D"100%" cellspacing=3D"0" cel=
lpadding=3D"0" border=3D"0" role=3D"presentation"><tr><th width=3D"100%" va=
lign=3D"top" class=3D"r5-c" style=3D"font-weight: normal;"> <table cellspac=
ing=3D"0" cellpadding=3D"0" border=3D"0" role=3D"presentation" width=3D"100=
%" align=3D"left" class=3D"r12-o" style=3D"table-layout: fixed; width: 100%=
;"><tr><td align=3D"justify" valign=3D"top" class=3D"r13-i nl2go-default-te=
xtstyle" style=3D"color: #3b3f44; font-family: arial,helvetica,sans-serif; =
font-size: 16px; word-break: break-word; background-image: url('https://img=
.mailinblue.com/2114654/images/content_library/original/6a3009e71cba44d0028=
b0e97.jpg'); background-position: center; background-repeat: no-repeat; bac=
kground-size: auto; line-height: 1; text-align: justify;"> <div><p class=3D=
"default" id=3D"isPasted" style=3D"margin: 0; text-align: left;">Spettabile=
 Societ=C3=A0,</p><p class=3D"default" style=3D"margin: 0; text-align: left=
;"><br></p><p class=3D"default" id=3D"isPasted" style=3D"margin: 0; text-al=
ign: left;">con la presente, sperando di fare cosa gradita, Vi informiamo c=
he =C3=A8 finalmente operativo lo strumento di agevolazione previsto dal co=
siddetto</p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=3D"d=
efault" style=3D"margin: 0; text-align: center;"><strong>=C2=A0Nuovo Piano =
Transizione 5.0.</strong></p><p class=3D"default" style=3D"margin: 0;"><br>=
</p><p class=3D"default" style=3D"margin: 0;">Sono ammissibili al beneficio=
</p><p class=3D"default" style=3D"margin: 0; text-align: justify;"><br>- in=
vestimenti in beni materiali nuovi, strumentali all=E2=80=99esercizio d=E2=
=80=99impresa e =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0funzionali alla trasforma=
zione tecnologica e/o digitale delle imprese in =C2=A0 =C2=A0 =C2=A0 =C2=A0=
 =C2=A0 =C2=A0 chiave 4.0</p><p class=3D"default" style=3D"margin: 0; text-=
align: left;"><br>-investimenti in beni materiali nuovi, strumentali all=E2=
=80=99esercizio =C2=A0d=E2=80=99impresa, =C2=A0finalizzati all=E2=80=99auto=
produzione di energia da fonti rinnovabili=C2=A0destinata =C2=A0all=E2=80=
=99autoconsumo.</p><p class=3D"default" style=3D"margin: 0; text-align: jus=
tify;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><strong>Realizzati tra il 1=C2=B0 gennaio=
 2026 ed il 30 settembre 2028.<br></strong></p><p class=3D"default" style=
=3D"margin: 0;"><br>L=E2=80=99agevolazione consiste nell=E2=80=99incremento=
 figurativo del costo di acquisto dei beni, rilevante esclusivamente per il=
 calcolo delle quote di ammortamento fiscale e dei canoni di locazione fina=
nziaria deducibili dalla base imponibile delle imposte dirette Ires ed Irpe=
f, pari a :</p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;"><br></p><p class=3D"default" style=3D"margin: 0;"><br></p><p class=
=3D"default" style=3D"margin: 0;"><br></p><p class=3D"default" style=3D"mar=
gin: 0;">Il Beneficio =C3=A8 cumulabile con eventuali ulteriori agevolazion=
i purch=C3=A9 non vengano finanziate le stesse quote di costo ed a condizio=
ne che non si superi il costo sostenuto per l=E2=80=99acquisto.</p><p class=
=3D"default" style=3D"margin: 0;"><br>La base di calcolo della maggiorazion=
e fiscale =C3=A8 assunta al netto degli altri contributi a qualunque titolo=
 ricevuti per i medesimi costi ammissibili.<br><br>Per l'accesso al benefic=
io sono previste le seguenti incombenze:</p><p class=3D"default" style=3D"m=
argin: 0;"><br></p><p class=3D"default" style=3D"margin: 0; text-align: lef=
t;">- comunicazioni al GSE in merito alla realizzazione degli investimenti =
ed=C2=A0 =C2=A0=C2=A0all'utilizzo del beneficio fiscale</p><p class=3D"defa=
ult" style=3D"margin: 0;">- perizia asseverata relativa ai beni agevolati</=
p><p class=3D"default" style=3D"margin: 0;">- certificazione contabile dell=
e spese sostenute.</p><p class=3D"default" style=3D"margin: 0;"><br></p><p =
class=3D"default" style=3D"margin: 0;">Studio Magnani =C3=A8 a disposizione=
 delle aziende per fornire qualsivoglia informazione/chiarimento ed il supp=
orto allo svolgimento degli adempimenti necessari per l'acccesso al benefic=
io fiscale.</p><p class=3D"default" style=3D"margin: 0; text-align: left;">=
=C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=A0 =C2=
=A0 =C2=A0<br>Distinti saluti</p><div class=3D"table" style=3D"display: tab=
le; margin: unset; max-width: none; width: 100%;"><table class=3D"default-t=
able" style=3D"border: 1px double #b3b3b3; border-collapse: collapse; borde=
r-spacing: 0; height: 100%; width: 100%;"><tbody><tr><td class=3D"table-dat=
a nl2go-default-textstyle" style=3D"color: #3b3f44; font-family: arial,helv=
etica,sans-serif; font-size: 16px; line-height: 1.2; border: 1px solid #bfb=
fbf; word-break: break-word; padding: .4em;"><p style=3D"margin: 0; border-=
collapse: collapse; width: 100%; text-align: left;">Dott. Simone =C2=A0Magn=
ani<br><br>=C2=A0<br><strong>Studio Magnani</strong><br>Via Privata Cesare =
Battisti n. 2<br>20122 Milano<br>tel. 02/36631650<br>cel.327/0312446</p></t=
d></tr></tbody></table></div><div class=3D"table" style=3D"display: table; =
margin: unset; max-width: none; width: 100%;"><table class=3D"default-table=
" style=3D"border: 1px double #b3b3b3; border-collapse: collapse; border-sp=
acing: 0; height: 100%; width: 100%;"><tbody><tr><td class=3D"table-data nl=
2go-default-textstyle" style=3D"color: #3b3f44; font-family: arial,helvetic=
a,sans-serif; font-size: 16px; line-height: 1.2; border: 1px solid #bfbfbf;=
 word-break: break-word; padding: .4em;"><br></td></tr></tbody></table></di=
v><p style=3D"margin: 0;"><br></p></div> </td> </tr></table></th> </tr></ta=
ble></td> </tr></table><table cellspacing=3D"0" cellpadding=3D"0" border=3D=
"0" role=3D"presentation" width=3D"100%" align=3D"center" class=3D"r3-o" st=
yle=3D"table-layout: fixed; width: 100%;"><tr><td class=3D"r14-i" style=3D"=
background-color: #f9fafc; padding-top: 10px;"> <table width=3D"100%" cells=
pacing=3D"0" cellpadding=3D"0" border=3D"0" role=3D"presentation"><tr><th w=
idth=3D"100%" valign=3D"top" class=3D"r5-c" style=3D"font-weight: normal;">=
 <table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" role=3D"presentati=
on" width=3D"100%" class=3D"r6-o" style=3D"table-layout: fixed; width: 100%=
;"><tr><td valign=3D"top" class=3D"r7-i" style=3D"padding-left: 15px; paddi=
ng-right: 15px;"> <table width=3D"100%" cellspacing=3D"0" cellpadding=3D"0"=
 border=3D"0" role=3D"presentation"><tr><td class=3D"r15-c" align=3D"left">=
 <table cellspacing=3D"0" cellpadding=3D"0" border=3D"0" role=3D"presentati=
on" width=3D"100%" class=3D"r16-o" style=3D"table-layout: fixed; width: 100=
%;"><tr><td align=3D"center" valign=3D"top" class=3D"r17-i nl2go-default-te=
xtstyle" style=3D"color: #3b3f44; font-family: arial,helvetica,sans-serif; =
font-size: 16px; line-height: 1.2; word-break: break-word; text-align: cent=
er;"> <div><p style=3D"margin: 0; font-family: Arial,Helvetica,sans-serif; =
font-size: 14px; color: #888888;">Questa email =C3=A8 stata inviata a info@=
lareco.it<span>Ricevi questa email perch=C3=A9 sei iscritto a Studio Magnan=
i</span><br><span>=C2=A0</span></p></div> </td> </tr></table></td> </tr><tr=
><td class=3D"r15-c" align=3D"left"> <table cellspacing=3D"0" cellpadding=
=3D"0" border=3D"0" role=3D"presentation" width=3D"100%" class=3D"r16-o" st=
yle=3D"table-layout: fixed; width: 100%;"><tr><td align=3D"center" valign=
=3D"top" class=3D"r17-i nl2go-default-textstyle" style=3D"color: #3b3f44; f=
ont-family: arial,helvetica,sans-serif; font-size: 16px; line-height: 1.2; =
word-break: break-word; text-align: center;"> <div><p style=3D"margin: 0;">=
<a href=3D"http://r.mailing.magnaniassociati.com/mk/un/v2/sh/1t6AVsdYhqSR1p=
hPfieQer7MVREmP4/y9xUf-_rAmyf" style=3D"color: #0092ff; text-decoration: un=
derline;"><span style=3D"font-family: Arial,Helvetica,sans-serif; font-size=
: 14px; color: #666666; text-decoration: underline;">Cancellati qui</span><=
/a></p></div> </td> </tr></table></td> </tr></table></td> </tr></table></th=
> </tr></table></td> </tr></table><table cellspacing=3D"0" cellpadding=3D"0=
" border=3D"0" role=3D"presentation" width=3D"100%" align=3D"center" class=
=3D"r3-o" style=3D"table-layout: fixed; width: 100%;"><tr><td class=3D"r18-=
i" style=3D"background-color: #f9fafc; padding-bottom: 10px; padding-top: 1=
0px;"> <table width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"=
0" role=3D"presentation"><tr><th width=3D"100%" valign=3D"top" class=3D"r5-=
c" style=3D"font-weight: normal;"> <table cellspacing=3D"0" cellpadding=3D"=
0" border=3D"0" role=3D"presentation" width=3D"100%" align=3D"left" class=
=3D"r16-o" style=3D"table-layout: fixed; width: 100%;"><tr><td align=3D"cen=
ter" valign=3D"top" class=3D"r17-i nl2go-default-textstyle" style=3D"color:=
 #3b3f44; font-family: arial,helvetica,sans-serif; font-size: 16px; line-he=
ight: 1.2; word-break: break-word; text-align: center;"> <div><p style=3D"m=
argin: 0; font-family: Arial,Helvetica,sans-serif; font-size: 14px; color: =
#888888;">=C2=A9 2018 Studio Magnani</p></div> </td> </tr></table></th> </t=
r></table></td> </tr></table></td> </tr></table></td> </tr></table>   </bod=
y></html>

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