Factsheet for measure
IT-2022-21/2246
–
Updated
– measures in Italy
Energy bonus for enterprises
Bonus energia per le aziende
Background information
On 2 May 2022, the Council of Ministers approved a new Aid Decree, the decree law that provides economic aid to companies and families to limit the consequences of the war in Ukraine on the Italian economy. Among the various problems caused by the war, the measures address the problem of high living costs, which can slow down recovery.
Content of measure
With the Aid Decree, the social bonus for electricity and gas is extended to the third quarter of 2022.
Tax credits in favour of companies for electricity and gas are also strengthened. In particular, the tax credit recognised for the purchase of gas for companies with high natural gas consumption increases from 20 to 25% for the second quarter. Same change for the tax credit for other companies for gas consumption. For companies with high natural gas consumption, a tax credit of 10% is also granted for the first quarter.
Regarding the tax credit granted to companies with meters with an available power of 16.5 kW or more, other than those with high electricity consumption, an increase from 12 to 15% is established for the second quarter.
Updates
The following updates to this measure have been made after it came into effect.
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20 September 2022
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The 'Aid-ter decree' (No. 115 of 9 August 2022, approved on 16 September 202) extends the scope of the utility bill bonus introduced also in favour of smaller businesses (bars, restaurants, small craft businesses), and also increases the value of the tax credits already provided. In fact, a tax credit equal to 40% of the expenses incurred for the energy component purchased and used in October and November 2022 is recognised. For businesses with electricity meters with an available power of 4.5 kW or more, other than those with high electricity consumption, the tax credit for the same months is 30%, while for businesses other than those with high natural gas consumption, the credit is 40%.
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Use of measure
Data on the implementation of the measure is not yet available.
Target groups
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Workers
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Businesses
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Citizens
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Does not apply to workers
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Applies to all businesses
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Does not apply to citizens
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Actors and funding
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Actors
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Funding
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National government
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No special funding required
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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Unknown
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Unknown
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
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Unknown
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Main level of involvement: N/A
Involvement
No involvement of social partners.
Views and reactions
No data available.
Sources
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03 May 2022: In the Aid decree, new urgent measures to combat the effects of the Ukrainian crisis
(www.ipsoa.it)
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17 September 2022: Bills, tax credit even for smaller companies: the news of the DL Aid ter
(www.informazionefiscale.it)
