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.

SENDING DATA TO THE REVENUE AGENCY FOR PRE-FILLED DECLARATION

By purchasing subscriptions on the Ferrotramviaria website and App, you can request the sending of spending data for your Pre-filled Declaration.

When purchasing the subscription, you must express your preference regarding whether or not to send data to the Pre-filled Declaration. If you choose to send the data, you will be asked to enter the tax code of the subscription holder and, if different, of the purchaser, and provide consent to the transmission of data.

This choice must be repeated for each subscription purchase.

If you decide NOT to send data to the Pre-filled Declaration, it will not be possible to change your decision for the current subscription. For subsequent subscriptions, you will be able to choose again whether or not to send spending data.

In the case of personal data already registered with an “E-via card” without entering the tax code, you must send an update request to the email address info@ferrovienordbarese.it  indicating the tax code of the season ticket holder and, if different, of the purchaser.

Please pay attention to correctly enter all the requested information. In the event of errors, the communication may be rejected by the Revenue Agency, preventing the entry of data in the pre-filled Declaration.

Right to object and revoke consent for sending data to the Revenue Agency

If you do not wish to send data to the Revenue Agency, simply do not express consent when purchasing the individual season ticket; if consent has already been given, it can be revoked between January 1st and March 16th of the year following the purchase, by communicating the opposition to the Revenue Agency using the form available,  accompanied by an identity document, on the official website and sending it by email to the  address:

 opposizioneutilizzospesetrasporto@agenziaentrate.it 

For more details, consult the Revenue Agency website.