6. Is the pass for Local Public Transport deductible from tax?
For the year 2008 Law 244/2007 (Financial act 2008) introduced a new tax concession for expenses met to buy passes for local, regional and interregional public transport services. Such concession consists in a Personal Income Tax deduction equal to 19% of the gross expenses met for this reason before December 31st 2008 up to a total of 250 euro, with a discount on taxes which could therefore get to a maximum of 47.50 euro. The 250 euro limit refers cumulatively both to the expenses met by the taxpayer for his/her pass and to those met for dependent relatives in compliance with art. 12 of the Consolidated Tax Act. With the circular letter 19/E dated March 7th 2008, the Income Agency clarified the methods and procedures to use in order to benefit from the new concession when submitting the income tax-return for the tax year 2008. Notably, the circular remarks that, in order to apply the deduction, the taxpayer must buy and keep the pass which, since it contains the indications provided for by the Ministerial Decree of June 30th 1992, represents the relevant document which has to be shown if it is so required by the Office or while drawing up the income tax-return through procedures of tax consultancy. Therefore, in order to obtain the concession, it is not necessary to ask for an invoice or other documents to the company which carries out the transport service. Moreover, it is pointed out that, without documents providing different information, the expense is intended as met on the date of beginning of the validity of the pass.