Legal entities carrying out activities in the oil and natural gas sectors, which incur a turnover higher than Euro 50,000,000 the previous year.

Computation formula
ICAS = 0,5% x (VT – V– I – A), where indicators are those defined above.

Taxpayers who exclusively carry out activities of distribution/supply/transport of electricity and natural gas and who are regulated/licensed by the National Energy Regulatory Authority do not fall under the scope of this article.