{"id":7529,"date":"2026-05-26T09:40:15","date_gmt":"2026-05-26T09:40:15","guid":{"rendered":"https:\/\/sel-bz.it\/?page_id=7529"},"modified":"2026-05-26T12:12:24","modified_gmt":"2026-05-26T12:12:24","slug":"imposte-bollette","status":"publish","type":"page","link":"https:\/\/sel-bz.it\/it\/imposte-bollette\/","title":{"rendered":"Imposte in bolletta"},"content":{"rendered":"[vc_row type=&#8221;full_width_content&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_color=&#8221;#1f3684&#8243; scene_position=&#8221;center&#8221; top_padding=&#8221;12%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;12%&#8221; left_padding_desktop=&#8221;10%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;10%&#8221; top_padding_tablet=&#8221;25%&#8221; text_color=&#8221;light&#8221; text_align=&#8221;left&#8221; 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column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; flex_gap_desktop=&#8221;10px&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][tabbed_section style=&#8221;minimal&#8221; tab_change_animation=&#8221;fade&#8221; alignment=&#8221;left&#8221; spacing=&#8221;default&#8221; tab_color=&#8221;Accent-Color&#8221; vs_content_animation=&#8221;fade&#8221; vs_link_animation=&#8221;opacity&#8221; vs_navigation_alignment=&#8221;left&#8221; vs_navigation_width_2=&#8221;25%&#8221; vs_navigation_func=&#8221;default&#8221; vs_navigation_width=&#8221;regular&#8221; vs_navigation_spacing=&#8221;15px&#8221; vs_navigation_mobile_display=&#8221;visible&#8221; vs_tab_spacing=&#8221;5%&#8221; cta_button_style=&#8221;accent-color&#8221; icon_size=&#8221;24&#8243;][tab icon_family=&#8221;none&#8221; title=&#8221;Energia Elettrica&#8221; id=&#8221;1779444881528-4&#8243; tab_id=&#8221;1779444881528-5&#8243;][vc_column_text css=&#8221;&#8221; text_direction=&#8221;default&#8221;]<strong>Imposte sull&#8217;energia elettrica<\/strong><\/p>\n<p>L&#8217;energia elettrica \u00e8 soggetta ad imposizione fiscale al momento della fornitura e seguente fatturazione. Le imposte applicate in bolletta sono:<\/p>\n<ul>\n<li>l&#8217;<strong>accisa<\/strong> che \u00e8 una imposta indiretta applicata sulla quantit\u00e0 di consumi di energia elettrica. Sono previste aliquote differenti in base all&#8217;utilizzo dell&#8217;energia in luoghi adibiti ad abitazioni oppure in luoghi diversi;<\/li>\n<li>l&#8217;<strong>IVA<\/strong> (Imposta sul Valore Aggiunto) che viene applicata in percentuale sugli imponibili indicati in bolletta e comprende tutte le voci di spesa (tra cui anche l&#8217;imponibile accisa, come previsto dall&#8217;art. 78 della Direttiva 2006\/112\/CE). L&#8217;aliquota applicata \u00e8 legata alla destinazione d&#8217;uso della fornitura. L&#8217;IVA ridotta viene applicata agli usi domestici, per i quali si intende l&#8217;impiego di energia elettrica da parte di consumatori finali, persone fisiche, nella propria abitazione a carattere familiare oppure all&#8217;interno di strutture collettive a carattere residenziale (senza attivit\u00e0 rilevanti ai fini IVA).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"507\"><strong>ACCISA &#8211; Imposta erariale<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"132\"><strong>c\u20ac\/kWh<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"507\"><strong>USI DOMESTICI<\/strong><\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td width=\"507\">Forniture per abitazione di residenza anagrafica (&#8220;prima casa&#8221;)<\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">\u2022 Forniture fino a 3 kW*<\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 40px;\" width=\"507\">Consumi fino a 150\u00a0 kWh\/mese<\/td>\n<td style=\"text-align: center;\" width=\"132\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 40px;\" width=\"507\">Consumi oltre 150\u00a0 kWh\/mese<\/td>\n<td style=\"text-align: center;\" width=\"132\">2,27<\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">\u2022 Forniture oltre 3 kW<\/td>\n<td style=\"text-align: center;\" width=\"132\">2,27<\/td>\n<\/tr>\n<tr>\n<td width=\"507\">Forniture per non residenti (&#8220;seconde case&#8221;)<\/td>\n<td style=\"text-align: center;\" width=\"132\">2,27<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"507\"><strong>ILLUMINAZIONE PUBBLICA<\/strong><\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td width=\"507\">\u2022 Forniture con qualsiasi livello di consumo<\/td>\n<td style=\"text-align: center;\" width=\"132\">1,25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"507\"><strong>ALTRI USI<\/strong><\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td width=\"507\">Forniture fino a 1.200.000 kWh\/mese<\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">Primi 200.000 kWh consumati nel mese<\/td>\n<td style=\"text-align: center;\" width=\"132\">1,25<\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">Consumi oltre 200.000 kWh nel mese<\/td>\n<td style=\"text-align: center;\" width=\"132\">0,75<\/td>\n<\/tr>\n<tr>\n<td width=\"507\">Forniture oltre 1.200.000 kWh\/mese<\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">Primi 200.000 kWh consumati nel mese<\/td>\n<td style=\"text-align: center;\" width=\"132\">1,25<\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">Consumi oltre 200.000 kWh nel mese<\/td>\n<td style=\"text-align: center;\" width=\"132\">4820 \u20ac\u00a0 in misura fissa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\" width=\"507\"><strong>IVA<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"132\"><strong>Aliquota<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"507\"><strong>USI DOMESTICI<\/strong> e assimilati &#8211; Servizi condominiali (edifici residenziali)<\/td>\n<td style=\"text-align: center;\" width=\"132\">10%<\/td>\n<\/tr>\n<tr>\n<td width=\"507\"><strong>ILLUMINAZIONE PUBBLICA<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"132\">22%<\/td>\n<\/tr>\n<tr>\n<td width=\"507\"><strong>ALTRI USI<\/strong><\/td>\n<td width=\"132\"><\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">&#8211; Per uso di imprese estrattive, agricole e manifatturiere comprese le poligrafie, editoriali e simili, funzionamento degli impianti irrigui e di sollevamento e scolo delle acque da parte di Consorzi di bonifica e Consorzi di irrigazione<\/td>\n<td style=\"text-align: center;\" width=\"132\">10%<\/td>\n<\/tr>\n<tr>\n<td style=\"padding-left: 20px;\" width=\"507\">Altre attivit\u00e0<\/td>\n<td style=\"text-align: center;\" width=\"507\">22%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 17px;\">* In caso di forniture con potenza impegnata fino a 1,5 kW: se si consuma fino a 150 kWh\/mese, le imposte non vengono applicate. Se invece si consuma di pi\u00f9, i kWh esenti da imposte vengono gradualmente ridotti. In caso di forniture con potenza impegnata oltre 1,5 kW e fino a 3 kW: se si consuma fino a 220 kWh\/mese le imposte non vengono applicate ai primi 150 kWh. Se si consuma di pi\u00f9, i kWh esenti da imposte vengono gradualmente ridotti.<\/p>\n[\/vc_column_text][\/tab][tab icon_family=&#8221;none&#8221; title=&#8221;Gas&#8221; id=&#8221;1779444881557-3&#8243; tab_id=&#8221;1779444881558-10&#8243;][vc_column_text css=&#8221;&#8221; text_direction=&#8221;default&#8221;]<strong>Imposte sul gas<\/strong><\/p>\n<p>Il gas naturale \u00e8 soggetta ad imposizione fiscale al momento della fornitura e seguente fatturazione. Le imposte applicate in bolletta sono:<\/p>\n<ul>\n<li>l&#8217;<strong>accisa<\/strong> che \u00e8 una imposta indiretta applicata sulla quantit\u00e0 di consumi di gas naturale. Sono previste aliquote differenti in base allo scaglione di consumo raggiunto (misurato in standard metri cubi) e al tipo di uso che ne viene fatto (domestico o non domestico);<\/li>\n<li>l&#8217;<strong>IVA<\/strong> (Imposta sul Valore Aggiunto) che viene applicata in percentuale sugli imponibili indicati in bolletta e comprende tutte le voci di spesa (tra cui anche l&#8217;imponibile accisa, come previsto dall&#8217;art. 78 della Direttiva 2006\/112\/CE). L&#8217;aliquota applicata \u00e8 legata alla destinazione d&#8217;uso della fornitura. L&#8217;IVA ridotta al 10% viene applicata ai primi 480 smc, per i consumi eccedenti si applica l&#8217;IVA ordinaria del 22%. NOTA: per i condomini il limite dei 480 smc \u00e8 riferito al singolo contratto e non va moltiplicato per il numero di unit\u00e0 abitative, come previsto dalla normativa;<\/li>\n<li>l&#8217;<strong>addizionale regionale<\/strong> che \u00e8 una imposta sul consumo di gas naturale che le sole Regioni a statuo ordinario applicano in aggiunta all&#8217;accisa (la Regione Lombardia ha disapplicato l\u2019addizionale dal 2002, Legge regionale 18 dicembre 2001, n. 27). L\u2019addizionale regionale e l\u2019imposta sostitutiva non si applicano, inoltre, ai consumi per: autotrazione; produzione e autoproduzione di energia elettrica; forze armate per gli usi consentiti; ambasciate, consolati e altre sedi diplomatiche; organizzazioni internazionali riconosciute e ai membri di tali organizzazioni, nei limiti e alle condizioni fissate dalle relative convenzioni o dagli accordi; impieghi considerati fuori campo di applicazione delle accise.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>c\u20ac\/m3 per le accise e aliquote percentuali per l\u2019IVA<\/p>\n<table width=\"916\">\n<tbody>\n<tr>\n<td width=\"153\"><strong>IMPOSTE<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"4\" width=\"520\"><strong>USI DOMESTICI<\/strong><\/td>\n<td style=\"text-align: center;\" colspan=\"2\" width=\"243\"><strong>USI NON DOMESTICI<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>FASCIA DI CONSUMO ANNUO<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\"><strong>&lt; 120 m<\/strong><strong><sup>3<\/sup><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"126\"><strong>120-480 m<\/strong><strong><sup>3<\/sup><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\"><strong>480-1.560 m<\/strong><strong><sup>3<\/sup><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"126\"><strong>&gt; 1.560 m<\/strong><strong><sup>3<\/sup><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\"><strong>&lt; 1,2 M(m<\/strong><strong><sup>3<\/sup><\/strong><strong>)<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"108\"><strong>&gt; 1,2 M(m<\/strong><strong><sup>3<\/sup><\/strong><strong>)<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"7\" width=\"916\"><strong>ACCISA<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Normale<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">4,40<\/td>\n<td style=\"text-align: center;\" width=\"126\">17,50<\/td>\n<td style=\"text-align: center;\" width=\"134\">17,00<\/td>\n<td style=\"text-align: center;\" width=\"126\">18,60<\/td>\n<td style=\"text-align: center;\" width=\"134\">1,2498<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,7499<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Territori ex Cassa del Mezzogiorno<\/strong><strong><sup>(A)<\/sup><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">3,80<\/td>\n<td style=\"text-align: center;\" width=\"126\">13,50<\/td>\n<td style=\"text-align: center;\" width=\"134\">12,00<\/td>\n<td style=\"text-align: center;\" width=\"126\">15,00<\/td>\n<td style=\"text-align: center;\" width=\"134\">1,2498<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,7499<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"7\" width=\"916\"><strong>ADDIZIONALE REGIONALE<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Piemonte<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">2,20000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58000<\/td>\n<td style=\"text-align: center;\" width=\"134\">2,58000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58000<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Veneto<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">0,77470<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,32410<\/td>\n<td style=\"text-align: center;\" width=\"134\">2,58230<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09870<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51650<\/td>\n<\/tr>\n<tr>\n<td colspan=\"7\" width=\"916\"><strong>Liguria<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>&#8211;\u00a0 zone<br \/>\nclimatiche C e D<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">2,20000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58000<\/td>\n<td style=\"text-align: center;\" width=\"134\">2,58000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58000<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>&#8211;\u00a0 zona climatica E<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,55000<\/td>\n<td style=\"text-align: center;\" width=\"126\">1,55000<\/td>\n<td style=\"text-align: center;\" width=\"134\">1,55000<\/td>\n<td style=\"text-align: center;\" width=\"126\">1,55000<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>&#8211;\u00a0 zona climatica F<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,03000<\/td>\n<td style=\"text-align: center;\" width=\"126\">1,03000<\/td>\n<td style=\"text-align: center;\" width=\"134\">1,03000<\/td>\n<td style=\"text-align: center;\" width=\"126\">1,03000<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Emilia-Romagna<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">2,20000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09874<\/td>\n<td style=\"text-align: center;\" width=\"134\">3,09874<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09874<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51646<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Toscana<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">2,20000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09870<\/td>\n<td style=\"text-align: center;\" width=\"134\">3,09870<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09870<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,60000<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Umbria<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">0,51650<\/td>\n<td style=\"text-align: center;\" width=\"126\">0,51650<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,51650<\/td>\n<td style=\"text-align: center;\" width=\"126\">0,51650<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,51650<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51650<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Marche<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,55000<\/td>\n<td style=\"text-align: center;\" width=\"126\">1,81000<\/td>\n<td style=\"text-align: center;\" width=\"134\">2,07000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58000<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td colspan=\"7\" width=\"916\"><strong>Lazio<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>&#8211;\u00a0 territori ex Cassa del Mezzogiorno<\/strong><strong><sup>(A)<\/sup><\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,90000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09900<\/td>\n<td style=\"text-align: center;\" width=\"134\">3,09900<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09900<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51600<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>&#8211; altre zone<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">2,20000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09900<\/td>\n<td style=\"text-align: center;\" width=\"134\">3,09900<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09900<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51600<\/td>\n<\/tr>\n<tr>\n<td colspan=\"7\" width=\"916\"><strong>Abruzzo<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>&#8211;\u00a0 zone climatiche E e F<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,03300<\/td>\n<td style=\"text-align: center;\" width=\"126\">1,03300<\/td>\n<td style=\"text-align: center;\" width=\"134\">1,03300<\/td>\n<td style=\"text-align: center;\" width=\"126\">1,03300<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51600<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>&#8211;\u00a0 altre zone<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,90000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,32410<\/td>\n<td style=\"text-align: center;\" width=\"134\">2,58230<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58230<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51600<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Molise<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,90000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09870<\/td>\n<td style=\"text-align: center;\" width=\"134\">3,09870<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09870<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62000<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Campania<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,90000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,10000<\/td>\n<td style=\"text-align: center;\" width=\"134\">3,10000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,10000<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,52000<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Puglia<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,90000<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09800<\/td>\n<td style=\"text-align: center;\" width=\"134\">3,09800<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09800<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51646<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Basilicata<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,90000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58228<\/td>\n<td style=\"text-align: center;\" width=\"134\">2,58228<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58228<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,62490<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>Calabria<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\">1,90000<\/td>\n<td style=\"text-align: center;\" width=\"126\">2,58200<\/td>\n<td style=\"text-align: center;\" width=\"134\">2,58200<\/td>\n<td style=\"text-align: center;\" width=\"126\">3,09900<\/td>\n<td style=\"text-align: center;\" width=\"134\">0,62490<\/td>\n<td style=\"text-align: center;\" width=\"108\">0,51650<\/td>\n<\/tr>\n<tr>\n<td width=\"153\"><strong>ALIQUOTA IVA (%)<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\"><strong>10<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"126\"><strong>10<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\"><strong>22<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"126\"><strong>22<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"134\"><strong><sub>10<\/sub><\/strong><strong>(B)<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"108\"><strong><sub>10<\/sub><\/strong><strong>(B)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 17px;\">(A) Si tratta dei territori indicati dal decreto del Presidente della Repubblica 6 marzo 1978, n. 218.<\/p>\n<p style=\"font-size: 17px;\">(B) Aliquota per le imprese estrattive, agricole e manifatturiere; per le altre imprese l\u2019aliquota \u00e8 quella ordinaria.<\/p>\n[\/vc_column_text][\/tab][\/tabbed_section][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;full_width_content&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_color=&#8221;#1f3684&#8243; scene_position=&#8221;center&#8221; top_padding=&#8221;12%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;12%&#8221; left_padding_desktop=&#8221;10%&#8221; 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