On 10 September 2026, the Official Gazette published Decree 24 July 2026, issued by the Minister of Agriculture, Food Sovereignty and Forests in concert with the Minister of Economy and Finance, implementing the tax credit for the purchase of diesel and gasoline for agricultural activities introduced by Article 8‑ter of Decree‑Law No. 38 of 27 March 2026. The credit covers fuel used in the exercise of agricultural activities, including the heating of greenhouses destined for cultivation. Eligible enterprises must submit their application to the Agency for Agricultural Disbursements (AGEA) by the end of the month following the publication of the decree. The measure aims to mitigate the impact of rising energy costs on the agricultural sector and supports the sustainability of greenhouse production, which is critical for Italy’s horticultural and floricultural output.
Key Takeaways
- Broad Eligibility for Agricultural Fuel: The tax credit applies to both diesel and gasoline purchased for use in agricultural operations, explicitly including fuel consumed for heating greenhouses used for cultivation. This expands the scope beyond field machinery to cover energy‑intensive protected cultivation, acknowledging the diverse energy needs of modern agriculture.
- Strict Application Deadline: Applications must be filed with AGEA by the end of the month of the decree’s publication (i.e., by 31 July 2026). Late submissions will not be accepted, so eligible farms should prepare documentation promptly, including invoices proving fuel purchases and a declaration of use for agricultural purposes.
- Funding and Calculation Mechanics: The decree specifies the calculation method for the credit, the maximum amounts per beneficiary, and the total budget allocated. The credit is granted as a percentage of eligible expenses, subject to available funds, and is usable exclusively in compensation via Form F24. Beneficiaries must retain supporting documentation for potential audits by the Revenue Agency.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement