Legal form: Regulations – Decree-Law
number 17 subordinate
source: Official Gazette
published In the general GU series n. 98 from 04.28.2022 there Law of April 27, 2022 n. 34 from convert Decree of March 1, 2022, n. 17containing urgent measures to contain the costs of electricity and natural gas, to develop renewable energy and re-launch industrial policies (the so-called Draft Law Decree).
Download Text of Legislative Decree No. 17/2022 in coordination with the law From transfer 34/2022.
Changes made by the transformation law are printed in italics.
We recall that the text provides Energy efficiency and conversion measures, as well as other interventions for businesses and households.
The measures amount to nearly 8 billion, of which 5.5 will go to meet the expensive energy and the remaining part instead to support the production chains that are suffering the most at this point, and is divided into two parts:
- Measures to reduce energy bills costs in the short term;
- Measures to avoid more crises in the future Like that underway, for example with the increase in national energy production.
Among the measures that have been completely rewritten during conversion, it stands out art. 9 paragraph 1 Offers Simplify the installation of solar photovoltaic and thermal energy systems in buildingsIn particular, it is expected that Installationsany way Solar and thermal photovoltaic systems on buildings or on above-ground structures and artifacts Other than buildings, including structures, artifacts and buildings already within the ski areas and the establishment of all functional works for connection to the electricity grid, as well as in related accessories, including any upgrades and/or alterations to the network outside the above building areas, It is not subject to obtaining permits, permits or administrative approval procedures, whatever the name.
Briefly summarize some of the measures envisaged.
Balance Transfer in Energy Ordinance Transfer Bill
In addition to energy cost containment measures, we would like to point out that a change has been introduced in the Referral Office regarding the regulation of the use of certain tax concessions (including those provided for building interventions and for Covid-19 emergencies) via Discount on invoice transfer and credit.
The new art. 29 bis Provides for the increase for Four of the number of conversions that can be made With reference to the tax exemptions mentioned above.
Basically it is expected that Banks and brokersin the event that potential transfers are exhausted, They may make an additional transfer exclusively to persons with whom they have stipulated a current account contract, without the right to further transfer.
The relevant rule applies TelecomThe From the first allocation of credit or debit to invoice Submitted to the Revenue Agency effective May 1, 2022.
Measures to contain rising energy prices
Abolition of general invoice fees for the second quarter of 2022
To reduce the effects of price hikes in the electricity sector, it is expected, for Second Quarter 2022cancellation:
- from rates related General Fee the system Applicable to local and non-domestic users At low voltage, for other uses, with power available up to 16.5 kW;
- Of the rates relating to general system charges applicable to users with available power equal to or greater than 16.5 kW, also connected to medium and high / very high voltages, for general lighting or for charging electric vehicles in places accessible to the public.
Reducing value-added tax and general fees in the gas sector
toPay VAT subordinate 5% on departments methane gas used for combustion for civil and industrial uses included in invoices issued for the estimated or actual consumption of April, May and June 2022. If supplies are calculated based on estimated consumption, a 5 percent VAT rate is also applied to the difference resulting from amounts recalculated based on actual consumption that can be traced back, as a percentage, to the months of April and May. and June 2022.
The social bonus for electricity and gas has been reduced
B.Electricity and gas social also to Q2 2022. They are the concessions related to electricity and gas supply fees granted to it Domestic customers and local customers who are economically disadvantaged and with serious health conditions. With bonuses, no amounts are paid to the beneficiary, but the bonus amounts are offset on the bill.
Tax credit for energy-intensive companies
It was identified in Companies with high electricity consumptionan exceptional contribution to partial compensation for the higher costs incurred, in the form of tax credit equal to 20% From expenses incurred for the energy component actually purchased and used in the second quarter of 2022, whose costs per kWh of the electricity component, calculated on the basis of the first quarter 2022 average and net of taxes and any subsidies, have been subject to a cost-per-kWh increase above 30 % in relation to the same period in 2019, also taking into account any supply contracts specified by the company.
Tax exemption for companies with heavy consumption of natural gas
at Companies with high consumption of natural gas An extraordinary contribution, in the form of credit taxequal to 15% of the expenditure incurred to purchase the same gas, consumed in the second quarter of 2022, for energy uses other than thermoelectric uses, if the reference price of natural gas, calculated as an average, refers to the first quarter of 2022, from the market reference prices during Today (MI-GAS) published by the Director of Energy Market (GME), it saw an increase of more than 30 percent from the corresponding average price indicating the same quarter of 2019.
in order to promote Operational sustainability in the road freight transport sectorfor companies with registered offices or a permanent establishment in Italy, carrying out logistics and freight transport activities on behalf of third parties with the latest generation Euro VI / D transport vehicles with extremely low polluting emissions, recognized, for 2022within the spending cap of €29.6 million, a credit tax for extension 15th% of the net purchase cost of VAT for the AdBlue component necessary for the recall of the above compounds, substantiated by relative purchase invoices.