{"id":4274,"date":"2023-04-14T11:10:17","date_gmt":"2023-04-14T09:10:17","guid":{"rendered":"https:\/\/compendia.it\/decree-law-march-30-2023-no-34\/"},"modified":"2023-11-23T13:05:19","modified_gmt":"2023-11-23T12:05:19","slug":"decree-law-march-30-2023-no-34","status":"publish","type":"post","link":"https:\/\/compendia.it\/en\/decree-law-march-30-2023-no-34\/","title":{"rendered":"DECREE LAW MARCH 30, 2023, No. 34"},"content":{"rendered":"\t\t
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The tax credits recognized to enterprises for
purchase of electricity and natural gas in the
second quarter of 2023 are:<\/p>\n\n\n\n

    \n
  • 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 <\/li>.\n.\n\n\n
  • 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 <\/li>\n.\n\n\n
  • 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 <\/li>.\n\n\n\n
  • 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 <\/li>.\n<\/ul>\n\n\n\n

    <\/p>\n\n\n\n

    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<\/p>\n\n\n\n

    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<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Extended the application period of the tax credit for electricity and gas purchase in order to cope with high energy prices.<\/p>\n","protected":false},"author":4,"featured_media":4223,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[29],"tags":[41,40],"class_list":["post-4274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-normativa","tag-energy-intensive-enterprises","tag-tax-credit"],"yoast_head":"\nDECREE LAW MARCH 30, 2023, No. 34 | Compendia<\/title>\n<meta name=\"description\" content=\"The tax credits granted to enterprises for purchase of electricity and natural gas in the second quarter of 2023 are:\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/compendia.it\/en\/decree-law-march-30-2023-no-34\/\" \/>\n<meta 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