The Entrepreneurial Nature of Renewable Energy Communities and Distribution of Incentives

The essay seeks to explore a critical yet underexamined issue: the entrepreneurial or non-entrepreneurial nature of Renewable Energy Communities (RECs). This distinction is crucial since significant practical and operational repercussions derive from the adherence or non-adherence to this reconstructive option: consider the relevant tax effects resulting from the taxation of business income. Therefore, to exploit RECs for the purpose of increasing the production of energy from renewable sources, it is necessary to interpret their regulation, silent on the topic, to the best of its expansive capacity.