Road haulage tax credit. Contribution for the purchase of LNG

December 2, 2023

FORM FACILITATION

Tax relief

REGIONS

Abruzzo, Basilicata, Calabria, Campania, Emilia-Romagna, Friuli-Venezia Giulia, Lazio, Liguria, Lombardy, Marche, Molise, Piedmont, Puglia, Sardinia, Sicily, Tuscany, Trentino-Alto Adige/Südtirol, Umbria, Valle d'Aosta /Vallée d'Aoste, Veneto

SECTOR

Transport services

ALLOWED EXPENSE

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

February 1, 2022

December 31, 2023

NOTES

No additional notes

Things

Contribution paid in the form of a tax credit

Who is it aimed at?

To Italian companies registered with the REN and the National Register of Hauliers who transport goods on behalf of third parties

What does it predict

The provision of a contribution in the form of a tax credit up to a maximum of 20% of the expenses incurred for the purchase of LNG (net of VAT) in the period between 1 February 2022 and 31 December 2022

Find out the details

Objective – Purpose

Liquidity support

Form – Facilitation

Tax relief

Minimum Allowable Expenditure

Maximum Allowable Expenditure

Allowed Costs

Raw materials, consumables and goods

Minimum concession that can be granted

Maximum grantable benefit

Subject type

Business

Dimension

Large Enterprise, Medium Enterprise, Micro Enterprise, Unclassifiable/classified, Small Enterprise

Activity sector

Transport services

ATECO

49.41;

Regions

Municipalities

Special territorial scope

Other features

Managing entity

Ministry of Sustainable Infrastructure and Mobility - General Directorate for Road Safety and Road Transport

Primary regulatory basis

Urgent measures to contain the costs of electricity and natural gas, for the development of renewable energy and for the relaunch of industrial policies. (

Secondary regulatory basis

Implementation measure

Urgent measures to contain the costs of electricity and natural gas, for the development of renewable energy and for the relaunch of industrial policies. (

References Official Journal

Incentive allocation

25000000 €

Reference site

https://www.mit.gov.it/documentazione/credito-dtax-autotrasporto-merci-conto-terzi-ristoro-per-avventura-gnl-annualita