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CONAI: concessions for the purchase of recycled products

On December 15, 2021 it was published in the Italian Official Gazette no. 297 the ministerial decree of 6 October 2021 by which the Italian Minister of Ecological Transition, the Minister of Economic Development and the Minister of Economy and Finance defined the implementing rules for requesting the tax credit for purchases made during the year 2020, of recycled products.

The subsidy consists of a tax credit equal to 25% of the expenses incurred in 2020 for the purchases of semi-finished and finished products deriving, for at least 75% of their composition, from the recycling of waste or scrap and compost quality deriving from the treatment of the differentiated organic fraction of waste.

The aforementioned requirements must be certified through certifications and / or labels issued by a conformity assessment body accredited pursuant to Regulation (EU) no. 765/2008. The economic benefit is intended for businesses and holders of self-employment income up to a maximum annual amount of € 10,000 for each beneficiary.


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