TAX CREDIT FOR THE PURCHASE OF A NEW VEHICLE
The company that buys a new truck can obtain a 10% tax credit for the whole of 2021 and is aimed at all third-party road haulage companies resident in the national territory, registered in the national electronic register in the Register of road hauliers, whose main activity is that of road transport of things, within the limits and according to the procedures established by law, with the aim of renewing and restructuring the road transport sector.
Those who intend to purchase a new vehicle, and company cars (pursuant to Article 164, paragraph 1, of the Consolidated Law on Income Tax) and motorcycles are excluded from the tax credit, by 31 December 2021 (with possible extension up to as of June 30, 2022 in the event of a 20% deposit by 12/31/2021), is recognized, as we have said, to the extent of 10% thanks to the 2021 Budget law, which recognized this particular facility for businesses especially in this time of pandemic, where the economic difficulties are many. And it is for this reason that the measure of 10% of the cost is recognized, within the maximum limit of eligible costs per year equal to 2 million euros for material assets.
This measure can be used from the year following the entry into operation of the asset, in five annual installments of the same amount (1.2% per year), by offsetting using the F24 form.
Finally, the concession can be combined with the new Sabatini, which among other things has been refinanced for the period 2020-2025, and with other state incentives.
The contributions are increased by 10% for acquisitions made by small and medium-sized enterprises and are also valid for vehicles ready for delivery, registered according to the incentive session and the terms provided by the regulations.
To access the contribution, trucking companies must first of all provide for the radiation for scrapping of the vehicle that has a total mass at full load equal to or greater than 3.5 tons and for the acquisition of new vehicles with electric traction or ecological fuel. Unlike other companies, however, these small and medium-sized companies cannot accumulate the tax credit with Nuova Sabatini.
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