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Abbreviated form of legal source(s)
DPR 633/72
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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.
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Amount
The reduced value-added tax rate is 10 % (instead of 20 %).
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Addressees
The entities entitled are private individuals (Art. 1 DPR 633/72).
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Procedure
The entitled parties will be directly charged with the lower VAT.
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Competent authority
The Revenue Agency
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Technologies
