The tax expenditure on end-use electricity for consumers in Italy, expressed as a percentage of GDP, remains stable at 0.12% for 2024 and 2025, followed by a gradual increase to 0.13% in 2026 and 2027, and reaching 0.14% by 2028. This indicates a consistent but modest upward trend over the five-year period.

Future trends to watch for:

Potential regulatory changes influencing tax policy and expenditure.
Impact of economic factors such as GDP growth on future tax expenditure levels.
The effect of Italy's transition to renewable energy sources on electricity tax expenditures.