tax return instructions

We are increasingly entering the heart of the season of 2024 tax return and for hauliers who intend to benefit from flat rate deduction for them undocumented expenses they arrive detailed instructions to follow.

From the amount, which remains equal to 48 eurosto the lines to fill in In the Income model for individuals or partnerships: the indications arrive from the Ministry of Economy and Finance and the Revenue Agency on 10 June.

Flat rate deduction for hauliers in the 2024 tax return: how does it work?

There flat rate deduction for undocumented expenses to which they are entitled hauliers is regulated by article 66, paragraph 5 of the Consolidated Law on Income Taxes.

In line with the provisions of the 2016 Budget Law, the MEF, in agreement with the Ministry of Infrastructure and Transport, has provided for a discount from the tax base equal to 48 euros for each day in which the transports are carried out, regardless of the number of journeys.

The value of flat rate deduction expected for the 2023 tax period therefore remains the same as last year.

“The tax relief is also obtained for transport carried out personally by theentrepreneur within the Municipality where the company is based, for an amount equal to 35 percent than that recognized for the same transports beyond the municipal territory”.

Remember the Ministry in press release issued on 10 June 2024.

On the same day, the instructions provided by the Revenue Agency to insert the flat rate deduction in the 2024 tax return.

In the table lines and codes to be used for the 2024 PF and SP Income model.