Factsheet for measure
IT-2022-39/3088
–
Updated
– measures in Italy
Supporting the purchase of fuel for agricultural and fishing activities
Supporto acquisto carburanti attività agricole e di pesca
Background information
Decree Law 144/2022, also known as the 'Decreto Aiuti Ter' ('3rd Aid Decree'), provided for further measures to support the economy of households and businesses, following the two previous 'Decreti Aiuti ('Aid Decrees'). This decree provides economic support to agricultural enterprises to mitigate high fuel prices. The Budget Law 2023, law n. 197/2022, extended this support for the first quarter of 2023.
Content of measure
An extraordinary subsidy (provided in the form of a tax credit) is envisaged for enterprises engaged in agricultural and fishing activities and for enterprises engaged in agro-mechanical activities. The planned contribution is 20% of the expenditure incurred for the purchase of fuel in the fourth quarter of the year 2022, proven through purchase invoices.
The Budget Law extended the tax credit equal to 20% of the expenditure incurred in the first quarter of 2023, for the purchase of fuel used for traction vehicles used in agricultural activities. In addition, fuel-related expenditures are also eligible for heating greenhouses and buildings used for animal husbandry.
Updates
The following updates to this measure have been made after it came into effect.
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10 May 2023
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The Italian Decree Law 51/2023 introduces Article 8-bis, amending Article 7 of Decree Law 115/2022 by extending the deadline from 30 June 2023 to 30 September 2023.
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24 February 2023
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The most recent Law "Milleproroghe" (has modified the deadline, extending the applicability of credits derived from purchases made in the third quarter of 2022. Originally set to expire on 31 March 2023, this period has now been increased, allowing for these credits to be used until 30 June 2023, with the aim of providing more flexibility.
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Use of measure
No data available.
Target groups
Actors and funding
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Actors
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Funding
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National government
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National funds
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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 information about involvement.
Views and reactions
No information available.
Sectors and occupations
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This case is sector-specific
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Economic area
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Sector (NACE level 2)
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A - Agriculture, Forestry And Fishing
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A1 Crop and animal production, hunting and related service activities
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A2 Forestry and logging
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A3 Fishing and aquaculture
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This case is not occupation-specific.
Sources
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28 September 2022: Decreto Aiuti ter: le misure per agricoltura e pesca
(www.fiscoetasse.com)
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03 January 2023: Credito di imposta carburante in agricoltura e pesca anche nel 2023
(www.artemide.org)
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15 March 2023: Milleproroghe decree. Fuel bonus for the agriculture/fishing sector (art. 15 c. 1-quinquies).
(www.epicanews.it)
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29 June 2023: Third Quarter 2022 Agricultural Fuel Tax Credit Extended to September 30, 2023
(www.confagricolturatreviso.it)
