Energy bonus

Legislative Decree 21/2022 established a 15% tax credit for non - energy-intensive businesses to offset the increased costs incurred for electricity purchased and used in economic activities during the months of April, May, and June 2022. This credit was then extended for the following three months: July, August, and September 2022. A similar measure was adopted by Article 4 of the same decree for natural gas consumption , benefiting businesses that are not gas-intensive with a 25% tax credit (for energy uses other than thermoelectric). The benefit is intended for businesses "equipped with electricity meters with an available power equal to or greater than 16.5 kW, other than businesses with high electricity consumption."

We attach the circular for further information:

ENERGY BONUS – Tax credit for non-energy-intensive businesses