TAX BENEFITS FOR CARRIAGE IN 2019
The Ministry of Economy and Finance issued on July 19 the release n. 138 which states that in 2019 on the basis of the available resources there are subsidized measures relating to the lump sum deductions for undocumented expenses (article 66, paragraph 5, first sentence of the TUIR) in favor of the hauliers.
For transports carried out personally by the entrepreneur beyond the municipality in which the company is based (goods transport for third parties) a flat-rate deduction of undocumented expenses is provided for the tax period 2018, in the amount of 48.00 . The deduction is only valid once for each day of transport, regardless of the number of journeys.
The deduction is also due for transports carried out personally by the entrepreneur within the municipality in which the company is located, for an amount equal to 35% of that recognized for the same transports beyond the municipal territory.
The deduction must be indicated in the 2019 income tax return, according to the instructions provided by the Revenue Agency regarding the compilation of the PF and SP Income model to be presented by the deadline of 2 December 2019.
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