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Le accise sono imposte sul consumo di energia elettrica e gas fissate dallo Stato; l’IVA si applica sul totale. Le aliquote cambiano tra uso domestico e uso non domestico e, per il gas, anche in base ai consumi.
Per le imprese l’IVA è di norma detraibile, mentre le accise sono un costo effettivo.
Errori nella classificazione dell’uso (domestico, non domestico, industriale) possono portare a imposte non corrette: vale la pena verificarla.
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