We inform you that the resolution Arera 29 July 2022, n. 373, implementing art. 2, co. 3- bis , of the decree-law of 17 May 2022, n. 50 (so-called Aid Decree), converted, with amendments, by law no. 91, has provided for disclosure obligations for power and/or natural gas sales companies towards companies that submit a request relating to the calculation of the tax credit due.
In detail, the aforementioned companies are required to send, by the deadline of 29 August 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 29 August 2022 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.