Article 4(7) of Legislative Decree No. 196/2021 provides for the recognition of a contribution, in the form of a tax credit up to a maximum limit of EUR 3 million for 2022, 2023 and 2024, in favour of companies that purchase and use reusable, biodegradable or compostable products as an alternative to the use of single-use plastic.
The subsidy is granted in the form of a tax credit and is aimed at companies that
- are active;
- are not subject to disqualification sanctions;
- they have no grounds for prohibition, disqualification or suspension under Article 67 of Legislative Decree No. 159/2011;
- are not in a state of liquidation, nor have they been subjected to bankruptcy proceedings for liquidation purposes;
- are members of the compulsory general insurance scheme or similar.
Expenditure actually incurred in 2022, 2023 and 2024, made using traceable methods and traceable to the company's current account, for the purchase of reusable products made of biodegradable and/or compostable material, certified in accordance with UNI EN 13432:2002, is eligible for support.
The tax credit in question, recognised to the maximum extent of 20% of the expenses incurred and documented up to a maximum amount of EUR 10,000.00 upon submission of a specific application to the MASE, does not contribute to the formation of the company's income nor to the IRAP taxable base and can only be used by offsetting through mod. F24.
The actual incurrence of expenses must be evidenced by a certificate issued pursuant to Presidential Decree No. 445/2000 by a Chartered Accountant, Auditor or other qualified professional.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.