Tax credit as emergency support for hauliers of goods for third parties

March 26, 2024

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

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INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

January 1, 2022
December 31, 2022

NOTES

No additional notes

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Things

The measure intends to provide support to goods transport companies, which found themselves in liquidity shortage following the exceptional increase in fuel prices which occurred starting from autumn 2021.

Who is it aimed at?

To Italian road haulage companies of goods on behalf of third parties registered in the REN and in the Register of Road Hauliers.

What does it predict

The recognition of a contribution, in the form of a tax credit, to the maximum extent of 28% of the expenses incurred, net of VAT, for the purchase of diesel fuel made in the first quarter of 2022 for the traction of vehicles of equal or greater mass to 7.5 tonnes, Euro V category or higher.

Objective – Purpose

Liquidity support

Form – Facilitation

Tax relief

Allowed Costs

Raw materials, consumables and goods
Subject type
Business

Dimension

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

Activity sector

Transport services

ATECO

49.41;

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

Managing entity

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

Primary regulatory basis

Aid Decree

Implementation measure

Aid Decree

References Official Journal

183 of 06/08/2022

Incentive allocation

496945000 €

Reference site

https://www.mit.gov.it/normativa/autotrasporto-merci-decreto-ministeriale-n-217-del-13-luglio-2022-attiva-delle-misure

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