Factsheet for measure
IT-2022-21/2350
–
Updated
– measures in Italy
Tax credit for road hauliers
Credito d'imposta autotrasportatori
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.
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20 September 2022
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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.
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Use of measure
No data available.
Target groups
Actors and funding
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Actors
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Funding
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National government
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National funds
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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Unknown
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Unknown
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
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Unknown
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Main level of involvement: N/A
Involvement
No data available.
Views and reactions
No data available.
Sectors and occupations
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This case is sector-specific
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Economic area
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Sector (NACE level 2)
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H - Transportation And Storage
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H49 Land transport and transport via pipelines
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H52 Warehousing and support activities for transportation
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H53 Postal and courier activities
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This case is occupation-specific
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Occupation (ISCO level 2)
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Drivers and mobile plant operators
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Sources
