DEDUCTIONS

The 2018 Legge di Bilancio introduced a 19% IRPEF tax deduction for expenses incurred for the purchase of season tickets for local, regional, and interregional public transport services. The discount applies to a maximum annual cost of €250, guaranteeing a tax benefit of up to €47.50. The spending limit is an overall limit and applies to both expenses incurred directly by the taxpayer and those incurred on behalf of dependent family members.

The deduction is available on a cash basis and depends on the date of payment, irrespective of the period of validity of the season ticket. For example, the cost of a season ticket purchased in December 2025, valid from 1 January 2026 to 31 December 2026, is deductible in the tax return for the year 2025.

To access tax benefits, payment traceability is mandatory (Article 1, paragraph 679 of Law n. 160 of 27 December 2019 - 2020 Legge di Bilancio). Therefore, to obtain the deduction, it is no longer possible to make the payment in cash.

Payment must be made exclusively using one of the following methods:

• debit cards

• credit or prepaid cards

• PayPal

• Scalapay

• Satispay

TRANSMISSION OF PURCHASES TO THE PRE-COMPILED TAX RETURN

Starting from the 2025 tax year, the expenses incurred for the purchase of season tickets will be transmitted by Trenord to the Agenzia delle Entrate for the preparation of the pre-filled Income Tax Return.  

Transmission occurs only if the customer expresses his/her consent to the data being sent at the time of each individual purchase.

If the customer chooses NOT to have the purchase included in the pre-filled tax return, this decision will be recorded. It cannot be subsequently amended in the Agenzia delle Entrate’s systems.

HOW TO INCLUDE THE PURCHASE IN THE PRE-FILLED TAX RETURN

To include your purchase in the pre-filled tax return, you must:

• be in possession of a physical or virtual Io Viaggio card
• formally agree to the Agenzia dell Entrate transmitting the data for each purchase
• provide or enter the tax code of the payer (adult), required during the purchase process at all Trenord sales channels, except for affiliated retail outlets (cafés, tobacconists, etc.)
• pay for your season ticket with a traceable method: debit card, credit card, prepaid card or other electronic methods

Please be informed that, for the 2025 tax year only, customers in possession of a card issued by a company other than Trenord will not find purchases made through Trenord sales channels in the pre-filled tax return.

However, it is recommended that you retain proof of purchase (a valid tax-exempt renewal coupon or proof of renewal for online purchases) and traceable payment documentation, especially for purchases made at participating retailers (bars, tobacconists, etc.) or with cards not issued by Trenord.

Keeping the above mentioned documents allows you to deduct the purchase manually by filling in adeclaration form certifying that the season ticket was purchased for yourself or a dependent family member.

The service TO RECEIVE PURCHASE CONFIRMATIONS BY EMAIL remains available if the customer wishes to have a summary of their purchases for any other purpose.