The Aid Decree recognised a tax credit of 28 per cent for expenses incurred in the first quarter of 2022 for the purchase of diesel fuel used in vehicles in the Euro 5 or higher category;<\/strong> the calculation is net of value-added tax evidenced by purchase invoices. The relief made available by the government can be cumulated with other benefits covering the same costs, provided that the cumulation does not exceed the cost incurred. The tax credit can only be used as a set-off; it does not contribute to the formation of business income and the taxable base for regional business tax.<\/p>\n The lorry drivers’ allowance is granted to those using vehicles of at least 7.5 tonnes;<\/strong> vehicle categories below euro 5 are excluded. Specifically, it is reserved for companies that have their registered office or permanent establishment in Italy and carry out transport activities, as indicated in Article 24-ter of the TUA (Consolidated Text of Excise Duties). The following requirements must therefore be met:<\/p>\n The road transport tax credit can also be claimed for vehicles engaged in specific transports.<\/p>\n","protected":false},"excerpt":{"rendered":" Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry’s standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. <\/p>\n","protected":false},"author":1,"featured_media":191,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva-news"],"acf":[],"yoast_head":"\nLorry drivers’ relief: who can claim the tax credit<\/h3>\n
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