ELECTRICAL COMPANIES

Contribution on consumption for the second quarter of 2023: electricity-consuming companies, whose costs per kWh of the electricity component of the first quarter of 2023 are 30% higher than the costs per kWh of the electricity component of the first quarter of 2019, are entitled to a extraordinary contribution in the form of a tax credit equal to 20% of the expenses incurred for the energy component purchased and actually used in the second quarter of 2023. Furthermore, for electricity companies, a tax credit equal to 20% is also provided on the electricity produced and self-consumed in the second quarter of 2023, if the unit price of the fuel used for the production of the same electricity in the first quarter of 2023 has undergone an increase of 30% compared to the unit price of the same fuel purchased in the first quarter of 2019.

GAS COMPANIES

Contribution on consumption in the second quarter of 2023: gas-producing companies are granted an extraordinary contribution in the form of a tax credit equal to 20% of the expenditure incurred for the purchase of gas consumed for energy uses other than thermoelectric uses in the second quarter of 2023, if the reference price of natural gas for the first quarter of 2023, calculated as the average of the reference prices of the Intra-day Market (MI-GAS) published by the Energy Markets Manager (GME), has undergone a higher increase of 30% compared to the corresponding reference price for the first quarter of 2019.

NON ELECTRICAL BUSINESSES

Contribution to consumption in the second quarter of 2023: companies equipped with electricity meters with available power equal to or greater than 4.5 kW, whose costs per kWh of the electricity component in the first quarter of 2023 are 30% higher than the costs per kWh of the electricity component of the first quarter of 2019, are entitled to an extraordinary contribution in the form of a tax credit equal to 10% of the expenses incurred for the energy component purchased and actually used in the second quarter of 2023.

NON-GAS ENERGY BUSINESSES

Contribution on consumption in the second quarter of 2023: NON-gas-intensive companies are recognized with an extraordinary contribution in the form of a tax credit equal to 20% of the expenditure incurred for the purchase of gas consumed for energy uses other than thermoelectric uses in the second quarter of 2023, if the reference price of natural gas for the first quarter of 2023, calculated as the average of the reference prices of the Intra-day Market (MI-GAS) published by the Energy Markets Manager (GME), has undergone an increase of more than 30% compared to the corresponding reference price of the first quarter of 2019.

Furthermore, through the ARERA resolution 76 of 28 February 2022, it was made known that NON-electricity and/or NON-gas-intensive companies can request verification of the minimum requirements and the possible calculation of the credit for the first quarter of 2023 directly from their supplier, if certain requirements are met. In this regard, Polo Tecnologico per l’Energia (PTE) has drawn up a specific circular to clarify what was written in the aforementioned resolution.