|Policy status:||In Force|
|Policy Type:||Economic Instruments>Fiscal/financial incentives>Grants and subsidies, Economic Instruments>Fiscal/financial incentives>Tax relief|
|Policy Target:||Multiple RE Sources>Power|
|Agency:||Italian Revenue Agency|
|Legal References:||Law 296/2007 and following Budget Laws (last L.190/2014)|
A tax credit to favour the installation of RES plants was introduced at first in 2008 to subtract from the IRPEF (income tax of physical persons) or IRES (income tax on companies revenues) part of the costs incurred. The tax credit scheme provides a support for interventions aimed at achieving energy savings, including the implementation of renewable energy systems installed to meet the energy needs of residential buildings (i.e. domestic , lighting , power electrical appliances, etc.).
As a result of last legislative changes (DL No. 83/2012, Legislative Decree No. 63/2013, L. No.190/2014) the scheme can be summarised as follows:
The deduction, to be claimed over a period of 10 years, is compatible with the net metering and simplified purchase arrangements.
Last modified: Wed, 10 Feb 2016 15:05:28 CET