Self-account road haulage tax credit - diesel first quarter 2022

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

January 1, 2022

December 31, 2023

NOTES

No additional notes

Things

A contribution paid in the form of a tax credit

Who is it aimed at?

To Italian companies that carry out road haulage of goods on their own account

What does it predict

A contribution paid in the form of a tax credit amounting to 28% of the expenses incurred for the purchase of diesel in the first quarter of 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, 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

«Further urgent measures regarding national energy policy, business productivity, social policies and for the implementation of the National Recovery and Resilience Plan (PNRR).»

Secondary regulatory basis

Implementation measure

«Further urgent measures regarding national energy policy, business productivity, social policies and for the implementation of the National Recovery and Resilience Plan (PNRR).»

References Official Journal

Incentive allocation

85000000 €

Reference site

https://www.mit.gov.it/documentazione/credito-dtax-autotrasporto-di-merci-conto-proprio-ristoro-per-avventura-gasolio