The 2018 Budget Law introduced a personal income tax (Irpef) benefit for local, regional, and interregional public transport subscriptions/season tickets. When filing income tax returns, it's possible to deduct an amount equal to 19% of the expenses incurred for purchasing public transport subscriptions/season tickets, regardless of their validity period. For example, you can deduct the cost of a subscription purchased in July 2019, valid from July 1, 2019, to June 30, 2020.
The deduction is calculated on a total amount not exceeding €250, resulting in a maximum tax benefit of €47.50. This benefit is also applicable if the expenses are incurred for family members who are financially dependent.
Important information. A crucial point to note is the €250 maximum limit, which refers to the expenses incurred by the taxpayer "cumulatively" for their own subscription/season ticket and those of dependent family members.
To claim deductions for the subscription/season ticket purchase, it's necessary to keep the travel ticket and the payment documentation. To access these tax benefits, payment traceability is mandatory (Article 1, paragraph 679 of the Law of December 27, 2019, No. 160 - Budget Law 2020). Therefore, to obtain the deduction, cash payments are no longer possible. Payments must be made exclusively through one of the following methods:
- Debit or ATM cards
- Credit or prepaid cards
Additionally, customers must keep a copy of the payment method proof (ATM or credit card receipt) and the expense proof (renewal coupon with fiscal validity or proof of renewal for online purchases).
CAUTION PLEASE NOTE: In case of loss of the payment method proof, Ferrotramviaria is not obligated to provide a duplicate copy.
