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Tax Pills

The energy tax measures adopted by Italy to tackle the price surge

immagine generica illustrativa

Italy’s Law Decree n. 21 contains a new package of tools and regulatory means aiming at helping citizens and businesses to cope with the recent increase of energy and fuel prices aggravated by the Ukraine crisis. Particularly, the Decree introduces a number of measures, including a kit of new tax credits and social bonuses aiding citizens and businesses to mediate greater energy expenditures.

Social bonuses – Introduced to help families in difficult economic conditions to bear the costs of supplying electricity, natural gas and water, these bonuses are also recognized in situations of physical discomfort, that is when the customer (or another member of his family) is suffering from a serious illness that requires the use of electro-medical equipment for maintenance. while alive (Ministerial Decree 13 January 2011). Indeed, each family unit is entitled to only one bonus by type - electricity, gas, water - with reference to the year of competence of the DSU. In fact, to benefit from the electricity and gas social bonuses for economic hardship, the citizen must belong to a family unit with an Isee indicator not exceeding 12,000 euros, previously 8,265 euros, or to a family unit with at least four dependent children and Isee not exceeding 20 thousand euros or, again, to a family unit with an income/citizenship pension.

A kit of tax credits for energy costs – The Decree has provided a vast array o tax credits. Just to start, the fiscal credit for electricity costs equal to 12% of the expenses incurred by businesses for energy purchased and consumed in the second quarter of 2022. Naturally, even in this case are fixed some conditions to benefit of the fiscal rilief.

A 25% tax credit for gas costs – In brief, Italian businesses may benefit from a tax credit equal to 25%, initially at 20%, of the expenses incurred for natural gas purchased and consumed in the second quarter of 2022 for uses other than thermoelectric ones, provide that natural gas price has undergone an increase in the cost per kWh greater than 30% of the corresponding average price for the same quarter of 2019.
It’s correct to remeber that the above mentioned tax credits can only be offset against other taxes and eventually utilized concurrently with other tax credits applicable on the same costs.

Stefano Latini