We inform you that the Law 21 September 2022, n. 142, conversion of Legislative Decree 9 August 2022, n. 115, the Authority, in continuity with resolution 373/2022, defined the minimum contents of the communication that sellers must send to requesting customers, regarding extraordinary contributions in the form of a tax credit.
In detail, the aforementioned companies are required to send, within 60 days of the expiry of the period for which the tax credit is due (by 30 November 2022), to customers who are entitled and request it, a communication showing the calculation of the cost increase of the energy component and the amount of the tax credit due for the second quarter of the year 2022, according to the parameters established by the Authority.
The tax credit will be calculated on the costs actually incurred by the applicant company.
To check the conditions of access to tax relief, we recommend that you consult the information page on the institutional website of the Revenue Agency, together with the relevant legislation and practice therein.
When the conditions of the entitled person are met, a written request must be sent by PEC to the address email@example.com having the subject "TAX CREDIT" and indicating the request and the data of the Tax Code and VAT number of the applicant company and by filling out the appropriate form available in the "Forms" section.
By 60 days before the due date Enel will send a reply to the same certified email from which the request was received and, in the event of a positive response, it will communicate the calculation of the cost increase of the energy component and the indication of the amount of the tax credit due.