{"id":19286,"date":"2022-09-13T18:37:41","date_gmt":"2022-09-13T16:37:41","guid":{"rendered":"https:\/\/it.andersen.com\/?p=19286"},"modified":"2022-09-14T09:52:01","modified_gmt":"2022-09-14T07:52:01","slug":"tax-credits-for-companies-not-considered-as-high-gas-and-energy-consumers-for-second-and-third-quarter-2022","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/tax-credits-for-companies-not-considered-as-high-gas-and-energy-consumers-for-second-and-third-quarter-2022\/","title":{"rendered":"Tax credits for companies not considered as high gas and energy consumers for second and third quarter 2022"},"content":{"rendered":"<p>To deal with the increased costs caused by the energy crisis, companies, under certain conditions, can benefit from a tax credit related to the expenses paid for gas and energy consumption during the second and third quarter of 2022.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>NATURAL GAS TAX CREDIT <\/strong><\/p>\n<p>The tax credit is equal to 25% of the expenses incurred in the second and third quarters of 2022 for the purchase of natural gas (for non-thermal uses) and is calculated considering the effective consumption of natural gas, excluding all direct and\/or indirect costs.<\/p>\n<p>Transportation, storage, distribution and metering expenses (network services) do not contribute to the calculation of the tax credit.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>ELECTRICITY TAX CREDIT <\/strong><\/p>\n<p>The tax credit is equal to 15% of the electricity component purchased and used in the second and third quarters of 2022.<\/p>\n<p>The conditions to qualify for the tax credit are:<\/p>\n<p>1) not be considered as company with high gas and energy consumption and have an electricity meter of 16.5 Kw or more;<\/p>\n<p>2) the purchase price of the energy component for the relevant quarter must have increased by at least 30% compared to the purchase price of the energy component for the same period in 2019.<\/p>\n<p>Any other incidental, direct or indirect charge other than the energy component is excluded.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>PROVIDER COMMUNICATION<\/strong><\/p>\n<p>It is possible to demand to the energy\/gas provider to calculate the credit due on behalf of the consumer only if the provider is still the same from 2019 up to now.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>TERMS AND CONDITIONS <\/strong><\/p>\n<p>Tax credits can be used with F24 form or sold to third parties within Dec. 31st, 2022.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>IRRELEVANCE FOR TAX PURPOSES<\/strong><\/p>\n<p>The tax credits are not considered as taxable income.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>To deal with the increased costs caused by the energy crisis, companies, under certain conditions, can benefit from a tax credit related to the expenses paid for gas and energy consumption during the second and third quarter of 2022. &nbsp; NATURAL GAS TAX CREDIT The tax credit is equal to 25% of the expenses incurred [&hellip;]<\/p>\n","protected":false},"author":60,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-19286","post","type-post","status-publish","format-standard","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/19286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/60"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=19286"}],"version-history":[{"count":4,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/19286\/revisions"}],"predecessor-version":[{"id":19291,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/19286\/revisions\/19291"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=19286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=19286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=19286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}