Responding to a request for a request submitted by the group shipowner Grimaldi, the Revenue Agency has agreed on the solution proposed by the instant to subject the components income positives arising from the entry of the Securities in the financial statements of Energy Efficiency (TEE), the so-called "certificates" white", to the flat-rate regime of the Tonnage Tax, "in how much - explained yesterday the Revenue Agency with the answer n. 196/2023 - directly related to transactions attributable facilitated maritime transport'.

In the instance the Neapolitan shipowning group has remembered the own substantial investment plan in progress aimed at energy efficiency and emission reduction harmful, with a fleet renewal and upgrading programme that includes orders for the acquisition of ultra-technological ships and eco-friendly that involves investments for a total amount of Over a billion euros. Intending to implement new projects to demonstrate the energy efficiency of new ships to obtain Energy Efficiency Certificates, the group has asked the Revenue Agency "to know the correct tax framework of so-called "white certificates", and in particular, to know if the positive components of income arising from the entry in the balance sheet of efficiency certificates energy (TEE) - included in item A5 of the income statement between "Other revenues and income" - represent to all positive component effects deriving from transactions attributable to the facilitated activity of maritime transport and if, of Consequently, they are subject to the flat-rate scheme of "tonnage tax"'.

Confirming this solution, the Revenue Agency has specified whereas, 'whereas, moreover, the monetisation of TEE takes place exclusively through their sale - on the market platform managed by the Energy Markets Manager or through bilateral negotiations - it is believed, in line with the Proposed solution, that the possible recognition of a differential of positive or negative income qualifies as a component originated from a mere credit management activity, which is not financial.'