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Generic Tax Name Local surcharge on electricity duty
Tax name in the national language Addizionale comunale accisa energia elettrica
Tax name in English Local surcharge on electricity duty
Member State IT-Italy
Tax in force since 1988/11/28
If abolished, date on which the tax ceases to apply 2012/04/01
Business version date 2014/01/01
Version date 2014/01/03
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

DL n° 511 of 28 November 1988, amended and enacted as Law n° 20 of 27 January 1989; DL n° 151 of 13 May 1991, amended and enacted as Law n° 202 of 12 July 1991; Dlgs n° 504 of 26 October 1995. Law n° 133 of 13 May 1999, art.10 (O.S. n° 113 to the G.U. of 17 May 99); DLgs. n° 26 of 2 February 2007.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Local tax (municipal scope).

 
Taxpayers

The local surcharge on energy consumption applies to any use.

 
Tax object and basis of assessment

Consumption of electricity.

The basis of assessment is the number of kWh of electricity consumed for any purpose.

 
Deductions, Allowances, Credits, Exemptions
 
Rate(s) Structure

a) € 18.59 per thousand kWh in favour of the municipalities for any use within households, with the exception of second dwellings and with the exception of supplies, with power available up to 3 kW, made in the homes of registered residence of users, limited to the first 150 kWh of monthly consumption. For consumption higher than the 150 kWh limit in the case of subscribers of contracts  up to 1.5 kW and the 220 kWh limit for those over 1.5 and up to 3 kW , recovery of the relevant additional tax is envisaged according to the criteria laid down in Chapter I, point 2 of resolution No. 15 of 14 December 1993 of the “Comitato interministeriale dei prezzi” (Interministerial Committee on Prices);

b) € 20.40 per thousand kWh in favour of municipalities for any use made in the second dwellings"

 
Tax due date

 
Tax collector

The surcharge is collected by energy suppliers and paid to local authorities.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ag

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 227.00 EUR 0.01
2011 1,638.00 EUR 0.10
2010 1,556.00 EUR 0.10
2009 1,544.00 EUR 0.10
2008 1,627.00 EUR 0.10
2007 1,530.00 EUR 0.10
2006 1,448.00 EUR 0.09
2005 1,420.00 EUR 0.10
2004 1,437.00 EUR 0.10
2003 1,355.00 EUR 0.10
2002 1,321.00 EUR 0.10
2001 1,241.00 EUR 0.10
2000 1,220.00 EUR 0.10

Comments