Calcolo crediti d’imposta luce e gas I TRIMESTRE 2023

04/05/2023

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Il decreto Bollette ha prorogato i crediti d’imposta energia e gas per le imprese anche al trimestre gennaio – marzo 2023.

Il beneficio è previsto a parziale compensazione delle spese sostenute per l’acquisto della componente energia elettrica e gas naturale nel I trimestre del 2023, ma solo a condizione che il costo medio del gas/energia abbia subito nel I trimestre 2023 un incremento superiore al 30% rispetto al costo del medesimo trimestre del 2019.

Il credito d’imposta è destinato:

Alle imprese non energivore con potenza disponibile pari o superiore a 4,5 kW → credito d’imposta pari al 10% della spesa sostenuta per la componente energetica acquistata ed effettivamente utilizzata nel primo trimestre dell’anno 2023
Alle imprese non gasivore → credito d’imposta pari al 20% della spesa sostenuta per l’acquisto del medesimo gas, consumato nel primo trimestre 2023, per usi energetici diversi da quelli termoelettrici

Tali crediti d’imposta:

-sono utilizzabili esclusivamente in compensazione mediante il modello F24 entro il 31 dicembre 2023

– non concorrono alla formazione del reddito d’impresa, né dell’IRAP

– risultano cumulabili con altre agevolazioni a condizione che non sia superato il costo sostenuto

– sono cedibili, solo per intero, ad altri soggetti, compresi gli istituti di credito e gli altri intermediari finanziari.

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Il Servizio dello Sportello Energia di Confcommercio Pisa è a disposizione degli associati per l’assistenza e il calcolo dei crediti di imposta energia elettrica e gas sui costi sostenuti nel I trimestre 2023, come previsto dalla Legge di Bilancio.

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Irene Della Croce

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Tel. 050 25196

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Luca Bottazzoli

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l.bottazzoli@confcommerciopisa.it

Tel. 050 25196

l.bottazzoli@confcommerciopisa.it

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Tel. 050 25196

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