Circular economy, up to € 10,000 in contributions to businesses for the purchase of recycled products
The concessions reported in the decree of 6 October 2021 “Implementing provisions for the tax credit on products for recycling and reuse” (Official Gazette General Series No. 297 of 15-12-2021) are recognized for the year 2020 also in relation to the purchase of semi-finished and finished products deriving, for at least 75% of their composition, from the recycling of waste or scrap. The possession of the technical requirements of the goods is demonstrated by:
a) a product label issued on the basis of an in situ verification of the mass balance carried out by a conformity assessment body, accredited pursuant to Regulation (EU) no. 765/2008, as part of a certification scheme on recycled content or a national technical standard or UNI reference practice;
b) a product certification issued by a conformity assessment body, accredited pursuant to regulation (EU) no. 765/2008 which validates, on the basis of an in situ verification of the mass balance, the recycled content self-declared by the manufacturer in compliance with the technical standard UNI EN ISO 14021;
c) an environmental product declaration (EPD), compliant with the UNI EN 15804 standard or the UNI EN ISO 14025 standard, certifying the recycled content (https://www.epditaly.it/epd-2/)
The contribution provides for a refund in the form of a tax credit, equal to 25% of the expense incurred for the purchase of recycled products, up to a maximum amount of 10 thousand euros for each beneficiary, paid according to the order in which the applications are submitted. eligible, within the overall limit of 10 million euros.
Applications must be submitted exclusively in electronic format, via the Invitalia PA Digitale IT platform (https://padigitale.invitalia.it), starting from 12 noon on Wednesday 22 December 2021 until 12 noon on 21 February 2022.
For more details: