We inform you that the Law 17 November 2022, n. 175 converting Legislative Decree 23 September 2022 n. 144 and DL 18 November 2022 n.176 awaiting conversion, and the Authority in continuity with resolution 669/2022, have defined the minimum contents of the communication that sellers must send to customers applicants, regarding the extraordinary contribution 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 (within ;January 29, 2023 for the months of October and November 2022; by March 1, 2023 for the month of December 2022), to eligible customers who upon request, a communication containing the calculation of the cost increase of the energy component and the amount of the tax credit due for thefourth quarter of the year 2022, according to the parameters established by the 'Authority.
The tax credit will be calculated on the costsactually incurred by the applicant company.
To check the conditions for accessing the tax relief, we recommend that you consult the information page on the institutional website of the Revenue Agency, together with to the reference legislation and practice present therein.
When the conditions of the person entitled are met, a written request must be sent by PEC to the address servizio.clienti.enelenergia@pec.enel.it referring to "TAX CREDIT" and indicating the request and the data of the Tax Code and VAT number of the requesting company and by filling in the appropriate form available in the section “Forms”.
Within 60 days of the expiry of the period for which the tax credit is due Enel will send a reply to the same PEC from which the request was received and, in the event of a positive response, will communicate the calculation of the cost increase of the energy component and the indication of the amount of the tax credit due.
