Passed into law

Fuel Decree: final approval in the Senate – it is now law

The Senate has given the go-ahead to the bill – which was approved last week by the Chamber of Deputies – that combines the decree-law from late July with the two from August

by Rome Editorial Staff

23 September 2026

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3' min read

Translated by AI

Versione italiana

Key points

The (few) new features
Advance tax payments by energy companies
The subsidy for road hauliers (which has already been increased again)

3' min read

Translated by AI

Versione italiana

Three measures have been enacted into law in one go. The Senate has given the green light to the bill, which was approved last week by the Chamber of Deputies, which consolidates the fuel decree-law from late July and the two from August.

The (few) new developments

The text is practically identical to that of the three measures. Incidentally, no amendments were approved during the plenary session. The only amendments had been tabled earlier, in the Finance Committee of the Chamber of Deputies.

Regarding the repayment of public funding by the bodies placed under special administration of the Group Ilva and the Acciaierie d’Italia Group, which are under special administration, it is stipulated that such repayment must take place ‘as a pre-deduction’ and ‘with priority over any other claim in the respective special administration proceedings’.

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Specifically, the provision stipulates that the repayment of public funds to the State shall take precedence ‘over any other claim arising from the proceedings themselves, whether pre-deductible or under the insolvency proceedings, including those secured by a pledge, mortgage or other legitimate ground for priority’, thus expressly derogating from the ordinary rules governing pre-deductible claims set out in the Code on Corporate Crisis and Insolvency.

The only exception is made for employment-related claims, which will therefore continue to be settled before public loans are repaid to the State.

Furthermore, the exemption from criminal, administrative and civil liability for actions taken by the commissioners in implementing the Environmental Plan is confirmed. The latest update on former Ilva concerns the AIA (Integrated Environmental Authorisation): it is established, in fact, that plants declared to be of national strategic interest “are subject to the AIA at national level” and, therefore, not at regional level.

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Advance tax payments by energy companies

To help cover the cost of the cut in excise duties, the Government is calling on the major energy companies to cooperate. This is not a tax on windfall profits, but a 39 per cent advance tax on the profits of companies with revenues exceeding 20 billion, the distribution of which has been approved for the 2025 financial year.

The advance payment ‘is payable solely in respect of withholding tax and substitute tax relating to profits whose distribution was resolved’ prior to the entry into force of the provision ‘and which are due to be paid on a date after 31 December 2026’, states the provision, as amended by a sub-amendment tabled by the rapporteur Marco Osnato (FdI). In return for the advance payment, a tax credit of the same amount is granted, to be used, upon the actual payment of the profits, to offset the amount of withholding tax and substitute tax due.

‘Where the tax deductions actually due are less than those determined in advance, the difference may be used immediately to offset other liabilities (without the application of the annual limits provided for by current legislation) or refunded on request. Conversely, where the actual withholding tax is higher, the difference is paid in the usual manner”, clarifies the explanatory memorandum to the measure. An implementing decree issued by the Minister for the Economy and Finance will then set out ‘the procedures for implementing’ the provision, ‘including the rules governing the flow of information between those required to make payments, the intermediaries responsible for applying the substitute taxes, and the centralised management company’.

The subsidy for road hauliers (which has already been increased again)

Finally, the Government’s amendment, which consolidated the three decrees, also added 11.4 million euros for support measures in favour of road haulage sector. This figure has been increased further in the most recent decree-laws.