Tax credit for road transport of goods, contribution for the purchase of diesel - July 2022 - Ministry of Infrastructure and Transport

July 22, 2024

FORM FACILITATION

Tax relief

REGIONS

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

SECTOR

Transport services

ALLOWED EXPENSE

0 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

July 1, 2022
June 30, 2024

NOTES

No additional notes
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Things

A contribution to be paid to companies that transport goods on behalf of third parties, in the form of a tax credit. 

Who is it aimed at?

The incentive is aimed at all companies established in Italy that transport goods on behalf of third parties, regularly registered in the National Electronic Register and Register, which use Euro V and Euro VI category vehicles, with a total mass equal to or greater to 7.5 tons. 

What does it predict

The provision, through the Revenue Agency, of a contribution in the form of a tax credit of a maximum amount of 12% of the expenditure incurred, net of VAT, for the purchase of diesel fuel in the month of July 2022 for the supply of Euro V and Euro VI category vehicles of a mass equal to or greater than 7.5 tonnes supplied to the company. 

Objective – Purpose

Liquidity support

Form – Facilitation

Tax relief

Maximum Allowable Expenditure

15000000 €

Allowed Costs

Raw materials, consumables and goods

Maximum grantable benefit

15000000 €
Subject type
Business

Dimension

Microenterprise, Medium Enterprise, Large Enterprise, Small Enterprise

Activity sector

Transport services

ATECO

49.41

Regions

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

Managing entity

Ministry of Sustainable Infrastructure and Mobility

Primary regulatory basis

State budget forecast for the financial year 2024 and multi-annual budget for the three-year period 2024-2026
Secondary regulatory basis
«Further urgent measures regarding national energy policy, business productivity, social policies and for the implementation of the National Recovery and Resilience Plan (PNRR).»

Implementation measure

State budget forecast for the financial year 2024 and multi-annual budget for the three-year period 2024-2026

Incentive allocation

20000000 €

Reference site

https://www.mit.gov.it/documentazione/credito-dtax-trasporto-di-persone-su-strada-ristoro-per-avventura-gasolio-secondo

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