With the 2018 Budget Law, the Irpef Income Tax Relief on local,
regional and interregional public transport was introduced. With
the 2019 tax return it is possible to deduct an amount equal to 19
percent of the expenses incurred in 2018 for the purchase of public
transport services season tickets, regardless of its period of
validity. For example: you can deduct the cost of a subscription
purchased in July 2018, valid from 1 July 2018 to 30 June 2019.
The deduction is calculated on a total amount not exceeding 250
euros, with a tax benefit therefore of 47.50 euros, due even if the
costs are incurred in the interest of fiscally dependent family
A fundamental clarification must be made in regards to the
maximum limit of 250 euros, expenses incurred "cumulatively"
by the tax payer, for his own season ticket and for his dependent
For the deductions of season ticket purchases by citizens and
dependent family members, both the travel document and the payment
documentation must be kept.
If the recharge receipts have not been retained, Trenord can
ONLY provide CUSTOMERS WITH A NOMINATIVE CARD with certification
documentation that contains the essential information to qualify
the ticket, as well as any other information useful for identifying
the service provided (indication of user, period of validity, cost
incurred and date of expenditure incurred) by writing to the mail: