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Bonus energetici – Legge finanziaria 2023


ESTENSIONE BONUS AL 1º TRIMESTRE 2023

Con la conversione in legge del c.d. “Aiuti-quater” è stata confermata l’estensione al mese di dicembre 2022 dei crediti d’imposta relativi alla spesa sostenuta per l’acquisto della componente di energia elettrica e gas naturale. (rif. nostra newsletter precedente “AIUTI CONTRO IL “CARO ENERGIA”: PUBBLICATO IL D.L. “AIUTI-QUATER”“).

Sono estesi al 1° trimestre 2023, i bonus per contrastare l’aumento dei costi dell’energia elettrica/gas in capo alle imprese.

Si tratta in particolare dei crediti d’imposta:

 – per le imprese energivore, concesso nella misura del 45% delle spese sostenute per la componente energetica acquistata ed effettivamente utilizzata nel primo trimestre 2023;

 – per le imprese non energivore dotate di contatori di energia elettrica di potenza disponibile pari o superiore a 4,5 kW, attribuito in misura pari al 35% della spesa sostenuta per l’acquisto della componente energetica, effettivamente utilizzata nel primo trimestre 2023;

 – per imprese gasivore, concesso in misura pari al 45% per cento della spesa sostenuta per l’acquisto di gas, consumato nel primo trimestre 2023, per usi energetici diversi dagli usi termoelettrici

– per imprese non gasivore, pari al 45% della spesa sostenuta per l’acquisto del medesimo gas, consumato nel primo trimestre 2023, per usi diversi dal termoelettrico.

Trovano, in generale, applicazione le disposizioni previgenti in relazione alle modalità di fruizione dei crediti d’imposta ed il regime di cedibilità; tuttavia, è fissato al 31 dicembre 2023 il termine per il relativo utilizzo/cessione.

L’impresa non gasivora o non energivora beneficiaria del credito d’imposta che si è rifornita o si rifornisce di gas naturale o energia elettrica nel quarto trimestre 2022 e nel primo trimestre 2023 dal medesimo soggetto da cui si è rifornita nel terzo trimestre 2019, può richiedere al proprio fornitore:

· il calcolo dell’incremento di costo della componente energetica;

· l’ammontare del credito d’imposta spettante per il primo trimestre 2023.

Il fornitore, entro 60 giorni dalla scadenza del periodo per il quale spetta l’agevolazione, deve inviare al cliente una specifica comunicazione contenente i predetti dati.

Per informazioni:

UFFICIO FISCALE
tel. 0173/226611
e-mail fiscale@acaweb.it

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