Instructions are ready to allow energy-intensive companies to obtain the tax credit provided by the Sostegni-ter decree, equal to 20% of the expenses incurred for the energy component purchased and actually used in the first quarter of 2022.

Resolution n. 13/E, published yesterday, establishes the tax code that can be used by companies that meet the requirements for access to the facility, set out in the Mise decree of 21 December 2017.


Article 15 of the Sostegni-ter decree (Decree-Law No 4/2022) introduced an extraordinary contribution, in the form of a tax credit, in favour of those companies characterised by a high impact of energy costs with respect to the activity carried out, in order to guarantee them partial compensation for the extra costs incurred due to the exceptional increase in the price of energy.

The tax credit, which can only be used for offsetting purposes, does not contribute to the formation of the company’s income or of the IRAP taxable base and can be cumulated with other benefits concerning the same costs, provided that such cumulation does not lead to the cost incurred being exceeded.


In order to qualify, the average cost per kWh of the electricity component for the last quarter of 2021, net of taxes and any subsidies, must be 30% higher than the average cost for the last quarter of 2019. Companies that meet this requirement are entitled to a tax credit equal to 20% of the costs incurred for the energy component purchased and actually used in the first quarter of 2022.

Tax Code

The tax code to be used to benefit from the tax credit is “6960“. This code must be entered in the F24 form in the “Treasury section”, in correspondence with the amounts indicated in the column “credit amounts offset” or, in cases where the operator must proceed to the repayment of the facility, in the column “debit amounts paid”.

In order to use the credit in compensation, the F24 form must be submitted exclusively through the telematic services made available by the Revenue Agency.