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ENERGIA E GAS: CREDITO D’IMPOSTA PER LE IMPRESE

COME SI CALCOLA E QUALI SONO I REQUISITI

Per contrastare l’aumento dei costi di energia elettrica e gas che si stanno registrando in questi mesi, vari decreti emanati dal Governo hanno introdotto alcuni crediti d’imposta per mitigare l’impatto e compensare le maggiori spese, anche per le imprese non-energivore e non-gasivore.  

Riepiloghiamo di seguito le principali disposizioni per le imprese.

ENERGIA ELETTRICA

REQUISITO

Variazione superiore al 30% del costo per kWh della componente energia elettrica, calcolato sul trimestre precedente, rispetto al medesimo periodo del 2019. 

Il credito d’imposta è calcolato sulla base della componente energetica (vedasi in bolletta la voce “materia energia”) acquistata ed effettivamente utilizzata.

IMPRESE ENERGIVORE

Le imprese a forte consumo di energia elettrica (decreto del MISE 21 dicembre 2017, imprese che  hanno un consumo medio di energia elettrica pari ad almeno 1 GWh/anno e che rientrano nei settori dell’Allegato 3 alle Linee guida CE operano nei settori dell’Allegato 5 alla Linee guida CE, oppure sono ricomprese negli elenchi delle imprese a forte consumo di energia redatti dalla Cassa per i servizi energetici e ambientali (CSEA)), possono beneficiare del credito d’imposta nelle seguenti entità:

– 20% per il primo trimestre 2022;§

– 25% per il secondo e terzo trimestre 2022;

– 40% per i mesi di ottobre e novembre 2022.

Per i mesi di ottobre e novembre 2022 il beneficio è riconosciuto anche alle imprese che hanno prodotto e autoconsumato energia.

IMPRESE NON-ENERGIVORE

Imprese non a forte consumo, dotate di contatori di energia elettrica rispettivamente: 

– di potenza disponibile maggiore a 16,5 kW: credito di imposta del 15% per il secondo e terzo trimestre 2022; credito d’imposta del 30% per i mesi di ottobre-novembre 2022;

– di potenza disponibile maggiore a 4,5 kW: credito di imposta del 30% per i mesi di ottobre-novembre 2022.

GAS

REQUISITO

Aumento di almeno il 30% del prezzo medio di riferimento del gas naturale calcolato sul trimestre precedente, rispetto al medesimo periodo del 2019.

Il credito d’imposta si calcola sulle spese per la componente gas acquistata ed effettivamente consumata, per usi energetici diversi dagli usi termoelettrici.

IMPRESE GASIVORE

Le imprese a forte consumo di gas naturale (imprese che operano in uno dei settori di cui all’Allegato 1 del decreto MiTE del 21 dicembre 2021 n. 541 quali produzione di gelati, lavorazione del te e del caffè, confezioni di abbigliamento in pelle/indumenti da lavoro/biancheria intima, fabbricazione di calzature, oppure hanno consumato nel primo trimestre 2022 un quantitativo di gas naturale per usi energetici pari o superiore a 1 gWh/anno), possono beneficiare del credito d’imposta nelle seguenti entità:

– 10% per il primo trimestre 2022;
– 25% per il secondo e terzo trimestre 2022;
– 40% per i mesi di ottobre e novembre 2022.

IMPRESE NON-GASIVORE

Le imprese diverse da quelle a forte consumo di gas naturale, possono beneficiare del credito d’imposta nelle seguenti entità:

– Secondo trimestre 2022: credito 25% 
– Terzo trimestre 2022: credito 25% 
– Ottobre-novembre 2022: credito 40%

CALCOLO DEL CREDITO D’IMPOSTA

Per effettuare il calcolo del credito d’imposta spettante, se l’impresa si rifornisce di energia elettrica o di gas naturale dallo stesso fornitore da cui si riforniva nel 2019, l’impresa può richiedere al fornitore una comunicazione (che deve pervenire al cliente  entro 60 giorni dalla scadenza del periodo per il quale spetta il credito d’imposta) nella quale è riportato: 

– il calcolo dell’incremento di costo della componente energetica (elettricità o gas);
– l’ammontare del credito d’imposta spettante per i corrispondenti periodi dell’anno 2022.

Per ottenere la comunicazione, l’impresa deve fare richiesta al gestore via PEC o, comunque, con modalità tracciabile individuata dal gestore stesso. 

In caso di cambio fornitore nel periodo 2019-22, è possibile calcolare l’aumento dei prezzi e il relativo credito d’imposta spettante, utilizzando i seguenti dati:

– verifica del contatore, per l’energia (16,5 o 4,5KW),
– fatture di energia e/o gas per l’aumento dei costi di materia prima nel primo, secondo e terzo trimestre 2019 e 2022, per verificare se spetta il credito,
– fatture di energia e/o gas del secondo e terzo trimestre (in seguito ottobre e novembre) 2022 per calcolare il credito d’imposta.

UTILIZZO DEL CREDITO

L’utilizzo dei crediti può avvenire: 

– IN COMPENSAZIONE, tramite modello F24;

– CESSIONE TOTALE DEL CREDITO A TERZI (sono necessari il visto di conformità e comunicazione all’Agenzia delle entrate).

TERMINE ultimo per l’utilizzo/cessione dei crediti: 

– Crediti secondo trimestre 2022: 31 dicembre 2022

– Credito terzo trimestre e ottobre-novembre 2022: 31 marzo 2023. 

IL SERVIZIO DELL’ACA

Per supportare le aziende nell’analisi degli aumenti e predisporre la domanda per il credito d’imposta, gli uffici dell’Associazione Commercianti Albesi sono a disposizione per verificare la variazione dei costi, partendo dalle rispettive bollette 2019 e 2022. 

Per informazioni:

ASSOCIAZIONE COMMERCIANTI ALBESI
SEGRETERIA GENERALE
Piazza San Paolo, 3 – 12051 Alba (CN)
segreteria@acaweb.it
0173 226611

 

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