There is concern among those who have purchased a new vehicle with the benefits of the Transition 5.0 tax credit. The production and delivery times of many manufacturers risk conflicting with legal deadlines, causing agricultural entrepreneurs to lose the tax benefits
According to the regulations, to benefit from the Transition Plan 5.0, the investment must be completed by December 31, 2025, where “completed” means the actual delivery of the machinery.
Therefore, simply placing an order and paying the advance payment is not sufficient, nor is it affected by the fact that the certified appraisal can be submitted by February 28, 2026, as this extension is valid only if the asset has been physically delivered by the end of 2025.
This is a significant problem for those who participated in the tender, obtained approvals, signed contracts, and initiated orders, but are still awaiting delivery of the machinery.
For this very reason, some trade associations and trade unions have specifically requested the Ministry of Agriculture and the Ministry of Business and Made in Italy to extend the deadline for delivery of the machinery until at least June 30, 2026, and to recognize formalized orders and advance payments as valid as proof of the start of the investment.
Title: Transition 5.0: benefits at risk
Translation with Google
