Decree Delegated No. 137, issued on 14 September 2026, extends the extraordinary measures aimed at containing electricity and natural gas costs for energy-intensive enterprises operating in San Marino. The decree renews the tax credits, reduced network charges, and direct subsidies previously granted under earlier pandemic and energy crisis legislation. Eligible firms must meet the EU definition of energy-intensive users (energy costs exceeding 3% of production value) and be registered in the national registry. The extension runs through the 2026-2027 winter season.
Key Takeaways
- Tax Credit Mechanism: Eligible companies receive a refundable tax credit equal to 20% of the incremental energy costs above a baseline reference price.
- Reduced Network Tariffs: The decree mandates a 15% discount on electricity transmission and gas distribution tariffs for certified energy-intensive users.
- Application Window: Firms must submit a renewal application to the Ministry of Industry by 30 November 2026 to benefit from the extended measures.
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