Announcement Tax credit for the purchase of recycled materials

October 8, 2024

FORM FACILITATION

Tax relief

REGIONS

Piedmont, Lombardy, Valle d'Aosta/Vallée d'Aoste, Liguria, Abruzzo, Molise, Basilicata, Calabria, Campania, Puglia, Sicily, Trentino-Alto Adige/Südtirol, Veneto, Sardinia, Tuscany, Friuli-Venezia Giulia, Emilia- Romagna, Umbria, Marche, Lazio

SECTOR

Agriculture, forestry and fishing, Agri-food, Hotel, Other services, Crafts, Motor vehicles and other means of transport, Chemicals and Pharmaceuticals, Commerce, Culture, Construction, Electronics, Energy supply, Water and waste management, ICT, Mechanics, Metallurgy, Furniture, Wood and Paper, Fashion and Textiles, Catering, Health, Transport Services, Tourism

ALLOWED EXPENSE

0 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

October 21, 2024
December 20, 2024

NOTES

No additional notes
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Things

Tax credit aimed at companies that purchased products and packaging from recycled materials in 2023 and/or 2024. 

Who is it aimed at?

The relief is aimed at all companies that carry out an economic activity in Italy. 

What does it predict

Tax credit equal to 36% of the expenses incurred in 2023 and/or 2024 for the purchase of recycled products and packaging, up to a maximum annual amount of 20,000 euros for each beneficiary company, within the overall limit of 5 million euros for each year. 

Objective – Purpose

Ecological transition

Form – Facilitation

Tax relief

Maximum Allowable Expenditure

56000 €

Allowed Costs

Raw materials, consumables and goods

Maximum grantable benefit

20000 €
Subject type
Business

Dimension

Microenterprise, Medium Enterprise, Large Enterprise, Small Enterprise

Activity sector

Agriculture, forestry and fishing, Agri-food, Hotel, Other services, Crafts, Motor vehicles and other means of transport, Chemicals and Pharmaceuticals, Commerce, Culture, Construction, Electronics, Energy supply, Water and waste management, ICT, Mechanics, Metallurgy, Furniture, Wood and Paper, Fashion and Textiles, Catering, Health, Transport Services, Tourism

ATECO

All economic sectors eligible to receive aid

Regions

Piedmont, Lombardy, Valle d'Aosta/Vallée d'Aoste, Liguria, Abruzzo, Molise, Basilicata, Calabria, Campania, Puglia, Sicily, Trentino-Alto Adige/Südtirol, Veneto, Sardinia, Tuscany, Friuli-Venezia Giulia, Emilia- Romagna, Umbria, Marche, Lazio

Managing entity

Ministry of Ecological Transition

Primary regulatory basis

Budget law art. 1 paragraph 267

Implementation measure

Budget law art. 1 paragraph 267

References Official Journal

117 of 05/21/2024

Incentive allocation

5000000 €

Reference site

https://www.mase.gov.it/bandi/bando-credito-dtax-materiali-di-recupero-spese-annualita-2023-impresa-aperto-dello

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