Italy has published Decree-Law No. 115 of 9 August 2022 in the Official Gazette, which contains further urgent measures to support taxpayers in light of increased energy prices and other ongoing issues. This includes the extension of the following support measures:
- The 25% tax credit for energy (electricity) expenses incurred by qualifying energy-intensive companies is extended for energy purchased and used in the third quarter of 2022;
- The 15% tax credit for energy (electricity) expenses i…