CHANGES TO THE REGULATION OF CONTRIBUTIONS FOR THE GOODS ROAD TRANSPORTATION SECTOR
On the occasion of the May 1st holiday, the Italian Government met in an extraordinary Council of Ministers to approve a decree law which introduces new national measures to combat poverty and the social exclusion of the weakest groups through work, training, education, active politics, as well as social inclusion.
With this in mind, substantial changes have been introduced to the regulation of contributions for the freight road haulage sector; in fact, in order to mitigate the economic effects deriving from the increase in the price of diesel used as fuel by companies engaged in road haulage activities, an extraordinary contribution was recognized, within the limit of 200 million euros for the year 2023, under form of tax credit, up to a maximum of 12% of the expenditure incurred in the second quarter of 2022 for the purchase of diesel used in vehicles of the Euro 5 category or higher used by the same subjects for the exercise of the aforesaid activities, exclusive of value added tax, proven by the relevant purchase invoices. The provisions of this paragraph apply in compliance with European legislation on state aid. The related obligations are provided by the Ministry of Infrastructure and Transport.
The tax credit can only be used in compensation and does not contribute to the formation of income; it can also be combined with other concessions that have the same costs as their object, provided that this combination, also taking into account the non-competition with the formation of income and the taxable base of the regional tax on productive activities, does not lead to exceeding the cost supported.
With particular regard to the procedures for granting the grant, also for the purposes of compliance with the envisaged spending limit, equal to 200 million euros for the year 2023, as well as the required documentation, the conditions for revocation and the carrying out of checks.
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