The decree issued by the MiSE on 2 March 2018 provides for incentives in favor of companies with a high consumption of natural gas in order to establish a system of concessions similar to that provided for energy-intensive companies and to finance decarbonisation measures.
Furthermore, the criterion of cumulation with the tax benefits envisaged for energy-intensive companies is confirmed.
Gas-intensive companies are those companies that use natural gas with an average consumption higher than 1 GWh / year, or 94,582 Sm3 / year considering a higher calorific value for natural gas, and which at the same time fall within the operating sectors envisaged by the EC Guidelines (2014 / C 200/01) with a gas-intensive intensity index, given by the ratio between the costs for the consumption of natural gas in relation to the Company’s Gross Present Value (GVA), greater than 20%.
The Gross Present Value (GVA) represents the constituent parameter of the company on the basis of which the level of contribution to the general system costs is indicated. Its value is calculated, for the reference period, in accordance with the provisions of Annex 4 to the EC Guidelines and on the basis of operational provisions issued by the Regulatory Authority for Energy, Networks and the Environment (ARERA).
General system charges in the natural gas sector are defined by the Regulatory Authority for Energy, Networks and the Environment (ARERA) and represented by the RE and RET tariff components, expressed in euro / Smc, whose revenue feeds the provision for measures and interventions for energy saving and the development of renewable sources in the natural gas sector. The first is applied to natural gas withdrawn by end customers at redelivery points connected to the distribution networks, while the second is applied to natural gas withdrawn by end customers at redelivery points connected to the transportation networks.
The levels of tax relief that establish the exemption from the payment of the specific RE and RET tariff components to cover the general system charges will be defined with a subsequent decree of the MiSE, once the Regulatory Authority for Energy, Networks and Environment (ARERA) has been consulted. . However, these levels will be determined on the basis of the gas-intensive intensity index and overall within the maximum limits established by the EC Guidelines.
Furthermore, from 1 July 2018, companies with consumption above 1,000,000 Sm3 / year and which use gas entirely, or for at least 80%, as raw material for non-combustible use are exempt from paying the specific tariff components RE (distribution) and RET (transport) to cover the decarbonisation costs.