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Biomethane in Italy: the tax-related aspects dealt with in the decree

Nicola Caputo
Country: Italy
Original language: Italian

For farms wanting to invest in biomethane, the tax-related aspects do not differ from those of other activities that define agricultural income. Income derived from the production of biomethane, therefore, can be taxed under agricultural fiscal rules. This obviously applies to biomethane produced in-line with the norms set out in the decree and in compliance ...

For farms wanting to invest in biomethane, the tax-related aspects do not differ from those of other activities that define agricultural income. Income derived from the production of biomethane, therefore, can be taxed under agricultural fiscal rules. This obviously applies to biomethane produced in-line with the norms set out in the decree and in compliance with the ‘prevalence of own products’ principle, in other words using by-products of the farm's own activities.

 

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