Background information

In response to the increase in agricultural input costs caused by the international energy crisis, the Government introduced targeted support for the agricultural sector to offset higher expenditure on diesel and fertilisers. The measure provides tax credits for eligible agricultural companies, covering expenditure incurred between March and May 2026. Its aim is to mitigate the impact of rising energy and production costs on farms and preserve the economic continuity of agricultural activities. The relevant legal basis is Article 2 of Decree-Law No. 89 of 22 May 2026 ('Decreto Carburanti quater'), which provides additional resources for agricultural diesel and introduces support for fertiliser purchases. The measure is linked to the broader framework of emergency interventions adopted to respond to the effects of the international energy crisis on businesses and productive sectors.

Content of measure

The measure targets agricultural enterprises affected by the increase in production costs linked to the international energy crisis. Eligibility is based on expenditure incurred for the purchase of agricultural diesel and fertilisers during the period March–May 2026. Support is provided through tax credits, which can be used to offset tax and social security liabilities. In monetary terms, the decree allocates additional resources for a total of EUR 100 million: EUR 60 million to strengthen support for agricultural diesel, bringing the overall allocation for this component to EUR 90 million, and EUR 40 million for fertiliser purchases. For fertilisers, the tax credit can cover up to 30% of eligible expenditure. The benefit is granted within the available budget ceilings and is not paid as a direct cash transfer.

Use of measure

No data available

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Applies to all businesses	Does not apply to citizens

Actors and funding

Actors	Funding
National government	National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	Unknown	Unknown
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

• Unknown
• Main level of involvement: N/A

Involvement

No data available

Views and reactions

No data available

Sectors and occupations

This case is not occupation-specific.

Sources

• 22 May 2026: Cabinet meeting, Lollobrigida: €100 million for fertilizer and agricultural diesel purchases to combat rising prices (www.masaf.gov.it)