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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure IT-2022-21/2350 – Updated – measures in Italy

Tax credit for road hauliers

Credito d'imposta autotrasportatori

Country Italy , applies nationwide
Time period Open ended, started on 18 May 2022
Context War in Ukraine
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Alessandro Smilari (Fondazione Giacomo Brodolini)
Measure added 19 May 2022 (updated 23 September 2022)

Background information

The Council of Ministers approved a new Aid Decree (Decree Law No. 50 of 17 May 2022 on 'Urgent measures on national energy policies, business productivity and investment attraction, as well as on social policies and the Ukrainian crisis'), the decree law that provides economic aid to companies and families to limit the consequences of the war in Ukraine on the Italian economy. Among them, it was considered important to provide a bonus to hauliers affected by rising fuel and energy costs due to the Ukrainian crisis.

Content of measure

A tax credit is established in favour of companies having their registered office or permanent establishment in Italy engaged in the business of transporting goods with vehicles with a maximum gross vehicle weight of 7.5 tonnes or more. The benefit is recognised to the extent of 28% of the expenditure incurred in the first quarter of the year 2022 for the purchase of diesel fuel used in vehicles, of Euro 5 category or higher, used for the exercise of the activity, net of VAT. The tax credit can only be used as a set-off and does not contribute to the formation of business income or the IRAP ('Regional Tax on Productive Activities') tax base.

Updates

The following updates to this measure have been made after it came into effect.

20 September 2022

From 12 September 2022, the platform, set up by the Customs and Monopolies Agency, will be active for thirty days to allow hauliers to apply for the tax credit provided by the government to mitigate the economic effects of the increase in the price of diesel fuel due to the war in Ukraine.

Use of measure

No data available.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: N/A

Involvement

No data available.

Views and reactions

No data available.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      H - Transportation And Storage H49 Land transport and transport via pipelines
      H52 Warehousing and support activities for transportation
      H53 Postal and courier activities
    • Occupation (ISCO level 2)
      Drivers and mobile plant operators

Sources

Citation

Eurofound (2022), Tax credit for road hauliers , measure IT-2022-21/2350 (measures in Italy), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/IT-2022-21_2350.html

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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.