(Finance) – Ready the instructions to allow companies with a high consumption of electricity (so-called energy-intensive companies) to obtain the tax credit envisaged by the Sostegni-ter decree, equal to 20 percent of the expenses incurred for the energy component purchased and actually used in the first quarter of 2022. Resolution no. 13 / And published today establishes the code tribute which can be used by companies in possession of the requirements to access the subsidy, indicated in the Mise decree of 21 December 2017.
A tax credit in support of the consumption – Article 15 of the Sostegni-ter decree (Legislative Decree No. 4/2022) introduced an extraordinary contribution, in the form of a tax credit, in favor of those companies characterized by a high impact of energy costs with respect to the carried out, to guarantee them a partial compensation of the extra costs incurred due to the exceptional rise in the price of energy. The tax creditusable exclusively in compensationdoes not contribute to the formation of business income or of the IRAP tax base and can be combined with other concessions that have the same costs as their object, provided that such accumulation does not lead to the cost incurred being exceeded.
THE requirements to take advantage of the benefit – In order to access the concession, it is necessary that the average costs per kWh of the electricity component relating to the last quarter of 2021, net of taxes and any subsidiesis 30% higher than the average of those relating to the last quarter of 2019. Companies that meet this requirement are entitled to a tax credit equal to 20% of the expenses incurred for the energy component purchased and actually used in the first quarter of 2022.
The tax code – The tax code to be used to take advantage of the tax credit is “6960“. This code must be entered in the template F24 in the “tax section”, in correspondence with the sums indicated in the “compensated credit amounts” column or, in the cases in which the operator has to pay the subsidy, in the “outstanding amounts paid” column. To use the credit in compensation, the F24 form must be presented exclusively through the telematic services made available by theRevenue Agency.