Abbreviated form of legal source(s)
DPR 633/72
Description of support scheme
Italy promotes the renewable energy generation from wind and solar energy through a reduction of 10% on the value-added tax for deliveries and services related to investments in these plants and installations as well as investments in grids that distribute this electricity.
Amount
The reduced value-added tax rate is 10 % (instead of 20 %).
Addressees
The entities entitled are private individuals (Art. 1 DPR 633/72).
Procedure
The entitled parties will be directly charged with the lower VAT.
Competent authority
The Revenue Agency