Italy has introduced a 20% tax credit on fuel purchases by eligible fishing businesses, with a EUR 10 million cap for 2026 and claims made through the F24 tax offset mechanism.
The Italian Revenue Agency introduced a fuel subsidy for fishing businesses on 22 September 2026. The measure, established through Resolution No. 32, creates tax code 7080 to help operators manage rising fuel expenses for company vehicles.
How the credit works
Fishing companies that purchased diesel or gasoline between 1 March and 31 May 2026 qualify for a tax credit equal to 20% of their spending. The programme caps total available credits at EUR 10 million for 2026. Beneficiaries access this credit through a single mechanism: offsetting it against tax bills using the F24 payment form submitted online.
The credit originated in Article 4 of Legislative Decree No. 33, issued on 18 March 2026. Companies have until 31 December 2026 to claim and use their allocated credit.
The Ministry of Agriculture, Food Sovereignty, and Forestry maintains the official list of eligible operators. When processing F24 submissions, the Revenue Agency cross-checks each taxpayer against this list and confirms the claimed amount does not exceed what the ministry assigned them.
Accessing the benefit
Eligible businesses can view their available credit balance in their personal tax file.
On the F24 form, applicants enter tax code 7080 in the Treasury section under offset credit amounts. The reference year field requires the year the fuel purchase occurred, formatted as YYYY.
The Revenue Agency rejects any F24 form that lists a credit amount exceeding the beneficiary allocation or names an ineligible company.
