Energy Decree, IRAP increase extended to gas extraction and transport

Oil and gas extraction and transport are in, coking plants and steam and air conditioning suppliers are out. In the draft version of the energy decree, an extension of the group of companies that will pay the two percentage point increase in IRAP for a two-year period (2026-2027) in favour of the cut in charges for SMEs (Asos) decided by the government to ensure a breath of fresh air for them as well.

The last-minute change is contained in the annex to the measure, which, through the Ateco codes, identifies the recipients of the increase in the regional rate (Article 3 of the decree). In the bulleted version of the measure, the categories subject to the additional levy have become four because, compared to the text that came out of the Cdm last Wednesday, gas transport and storage have been added, while the other three have been reorganised. Where, in particular, the main change concerns, as mentioned, mining activities with the extension of the increase also to gas and oil extraction (Ateco code 06) alongside those who support the sector (Ateco code 09.1).

On balance, the extension of the audience also entails an increase in revenue ensured by the two percentage points increase in IRAP: just under 90 million, which is added to the billion over two years (2026-2027) that was already guaranteed by the rule included in the text of the measure that came out of Palazzo Chigi.