Tax Incentives for Recycling to Combat Disposable Culture

Bonus against Single-Use Plastics: How to Apply for the Tax Credit

With the interministerial decree of March 4, 2024, published in the Official Gazette on April 13, 2024, the tax credit in favor of companies that limit the use of single-use plastics becomes operational.
The decree establishes the criteria and application methods of the tax credit granted to companies for the purchase and use of alternative materials and products to those made of single-use plastic, as listed in Part A and Part B of the annex to the legislative decree establishing the measure, Legislative Decree no.
196/2021.

Who is Eligible for the Bonus against Single-Use Plastics and How to Apply

The bonus against single-use plastics is granted for the purchase of reusable or biodegradable/compostable food products, certified according to the Uni En 13432:2002 standard, and, to a lesser extent, for other goods that reduce waste production.

The tax credit is equal to 20% of the expenses incurred, up to a maximum recognized expenditure of €10,000, within the limits provided for by the de minimis aid scheme.
The contribution is granted for expenses incurred after the entry into force of the legislative decree and therefore starting from 2022, for the tax years 2022, 2023, and 2024.
If the resources are insufficient to cover all requests, the contribution will be proportionally reduced.

Beneficiaries of the Bonus against Single-Use Plastics

Companies promoting the use of biodegradable and reusable products can access the tax credit if they:

• Are regularly registered in the business register.
• Are registered with the mandatory general insurance or its exclusive and substitutive forms, or with the separate Inps management.
• Are not subject to interdictive sanctions or in a liquidation state.

To obtain the bonus for reusable or biodegradable products, the incurred expenses must be certified.
Expenses for goods solely intended for resale by trading companies are not eligible for the contribution.

To benefit from the tax advantage against single-use plastics in the form of a tax credit, it is necessary to submit a telematic application through the Ministry of the Environment and Energy Security (Mase) website, managed by Invitalia.
However, further decrees from Mase are awaited to know the terms for submitting applications.
Once the deadline for submission has expired, the applications will be reviewed by the Ministry of the Environment through the “National Agency for Investment Attraction and Business Development S.p.a.
– Invitalia.” Checks will also include compliance with the de minimis aid limits.