Calcolo crediti d’imposta energetici

26/01/2023

Lo “Sportello Energia Confcommercio Pisa” fornisce assistenza e supporto alle imprese nel richiedere i cosiddetti “crediti d’imposta energetici” e ottenere gli sgravi fiscali per contrastare i maxi rincari delle bollette.

Tra le iniziative messe in campo dal Governo a contrasto del caro-bollette fanno parte i “crediti d’imposta energetici” basati sulla differenza rispetto al 2019 per le spese sostenute per l’acquisto di energia nel secondo e terzo trimestre 2022 e nel periodo ottobre/novembre e dicembre 2022.

Sono previsti crediti di imposta:

in favore delle imprese per le spese sostenute in questi mesi per l’acquisto di energia elettrica, esclusivamente per quelle con potenza:

uguale o superiore a 4,5 kw → 30%
uguale o superiore a 16,5 kw → 15%

in favore delle imprese per le spese sostenute in questi mesi per l’acquisto di gas tra il 25% e il 40%.

I crediti d’imposta emanati in materia energetica possono essere compensati con tutte le imposte, sia dirette che indirette.

La normativa vigente prevede che le imprese possano richiedere al proprio fornitore di energia di effettuare il calcolo dei crediti spettanti, a condizione però che l’impresa destinataria si rifornisca dallo stesso venditore da cui si riforniva nel 2019. La continuità nella fornitura di energia rappresenta, pertanto, la condizione indispensabile per poter delegare al venditore il calcolo del credito d’imposta.

Le imprese che invece hanno variato il proprio gestore dal 2019 al 2022 o che hanno aperto la propria attività dopo il 2019, devono effettuare autonomamente il calcolo del credito in base alle bollette ricevute.

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Facendo presente che il credito d’imposta riferito al terzo trimestre 2022 è sfruttabile fin da subito ed entro il 30 giugno 2023, invitiamo le imprese interessate a contattarci: l’Area Assistenza alle Imprese è a disposizione degli associati per raccogliere la necessaria documentazione e realizzare il calcolo dei crediti di imposta spettanti.

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Irene Della Croce

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Tel. 050 25196

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Tel. 050 25196

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Luca Bottazzoli

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