Tax credit for the purchase of recovered materials

30, Mar, 2022 | Sector Chemical Compliance, Sector Environment

In recent years, many industries have organised themselves to offer increasingly sustainable packaging solutions.

The essential requirements for sustainable, quality packaging include:

-limiting the weight and volume of packaging as much as possible;
-minimising the presence of hazardous substances and materials in the packaging;
-using reusable or recoverable packaging.

In order to encourage the purchase of recovered materials and promote an increasingly sustainable choice, the Ministry of Ecological Transition has set up the “Tax credit for the purchase of recovered materials”.

The facility is aimed at all companies that, during 2019 and 2020, have purchased:

– finished products made with materials from the separate collection of plastic packaging;

– primary and secondary packaging that is biodegradable and compostable in accordance with UNI EN 13432:2002, including non-impregnated wood packaging and paper and board packaging (with the exception of paper packaging printed with inks, paper packaging treated or coated with chemicals other than those normally used in paper pulp and paper packaging laminated with other non-biodegradable and compostable materials)

– primary and secondary packaging derived from the separate collection of paper;

– primary and secondary packaging from the separate collection of aluminium.

The contribution provides for a refund, in the form of a tax credit, equal to 36% of the expenses incurred for the purchase of products and recovered packaging, up to a maximum annual amount of 20,000 euros for each beneficiary company, with an overall limit of 1 million euros for each year.
Applications may only be submitted electronically via the Invitalia PA Digitale IT platform until 22 April 2022.

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