Italy has published implementing rules for a temporary tax credit for eligible road freight transport companies to offset the impact of higher diesel fuel costs.
Italy’s Ministry of Infrastructure and Transport has published a decree of 23 May 2026 in the Official Gazette on 21 July 2026, setting out the implementing rules for a temporary tax credit to support the road haulage sector in response to the extraordinary increase in diesel fuel prices.
The measure implements the support mechanism established under Article 3 of Decree-Law No. 33/2026, setting out the framework for granting the tax credit to eligible operators.
According to the decree, the tax credit is intended to mitigate the economic impact of the extraordinary increase in diesel fuel prices on the road haulage industry. The implementing rules provide the legal basis for the operation of the scheme introduced under Decree-Law No. 33/2026.
The tax credit is available to eligible road freight transport companies, as defined under Article 24-ter of Legislative Decree No. 504/1995. The decree specifies the operators that qualify for the relief and implements the tax credit scheme introduced under Article 3 of Decree-Law No. 33/2026.
