ApprofondimentiCircolariMemorandum N. 57 Dec. 11, 2025 Tax credit for the purchase of eco-sustainable packaging and products – Expenses 2024

11 December 2025
  1. About

The 2023 Budget Law (Art. 1, paragraphs 686–690, Law 197/2022) grants companies a tax credit on expenses incurred in 2024 for the purchase of certain:

  • products made from materials sourced from the separate collection of plastic packaging;
  • biodegradable and compostable packaging compliant with UNI EN 13432:2002;
  • packaging derived from the separate collection of paper, aluminum, and glass.

(download pdf)

https://www.sgbstudio.it/wp-content/uploads/2022/10/sgb-studio-logo.png

© 2018 SGB & PARTNERS COMMERCIALISTI
Via Meuccio Ruini, 10, 42124 Reggio Emilia
T. +39 0522 941069 – info@sgbstudio.it – P:IVA 01180810358
Privacy PolicyInformativa cookies