The tax credits recognized to enterprises for
purchase of electricity and natural gas in the
second quarter of 2023 are:

• Enterprises other than those with high consumption
  of natural gas are granted an
  extraordinary subsidy, in the form of a tax credit,
  equal to 20 percent of the expenditure incurred for the purchase
  of the same gas
. .
• Enterprises with high consumption of natural gas of
  the list for the year 2023 published by the
  Cassa per i servizi energetici e ambientali is
  recognized an extraordinary contribution, in
  form of tax credit, equal to 20% of the
  expenditure incurred for the purchase of the same
  gas
.
• Energy-intensive
  electrical enterprises in the list for the year 2023
  published by the Cassa per i servizi energetici
  e ambientali are granted an
  extraordinary subsidy, in the form of a tax credit,
  equal to 20 percent of the expenses incurred for the
  energy component purchased
.
• Companies with
  electricity meters with an available power of 4.5 kW or more, other than energy-intensive companies, are granted an extraordinary contribution, in the form of a tax credit, in an amount equal to 10% of the expenditure incurred for the purchased energy component
.

1 – the reference price of natural gas, calculated as the average referred to the 1st quarter of 2023 of the reference prices of the intraday market (MI-GAS), has increased by more than 30% compared to the average price referred to the same quarter of 2019

2 – the price, calculated on the basis of the average referred to Q1 2023, has increased by more than 30% compared to the average price referred to the same quarter of 2019